In the global and dynamic business world, accountants are expected to have more than academic knowledge. One of the important skills needed by the employer is effective communication. However, prior research find that there is a trait to that which known as Communication Apprehension (CA). Most studies show that accounting students suffer higher level of CA as compared to non-accounting students. Accordingly, this paper aims to review existing research to discover the factors that affect the level of CA among accounting and non-accounting students. It is believed that gender, course major and English competency is among factors that contribute to the high level of CA. This study is expected to contribute to the discipline of knowledge, especially in the field of social science by focusing on the current issues and challenges in educational environment. It is also assisting to improve skills in the areas of teaching, learning and also help to improve accounting curriculum.

1. Aly, I. M., & Islam, M. (2003). Audit of accounting program on oral communications apprehension: a comparative study among accounting students. Managerial Auditing Journal, 18(9), 751-760.https://dx.doi.org/10.1108/02686900310500514
2. Aly, I., & Islam, M. (2005). Factors affecting oral communication apprehension among business students: An empirical study. The Journal of American Academy of Business, 2, 98-103.
3. Ameen, E., Jackson, C., & Malgwi, C. (2010). Student perceptions of oral communication requirements in the accounting profession. Global Perspectives on Accounting Education, 7(1), 31-49.
4. Blanthorne, C., Bhamornsiri, S., & Guinn, R. E. (2005). Are technical skills still important? The CPA Journal, 75(3), 64-65.
5. Blume, B. D., Baldwin, T. T., & Ryan, K. C. (2013). Communication apprehension: A barrier to students’ leadership, adaptability, and multicultural appreciation. Academy of Management Learning & Education, 12(2), 158-172. https://dx.doi.org/10.5465/amle.2011.0127
6. Borzi, M. G., & Mills, T. H. (2001). Communication apprehension in upper level accounting students: An assessment of skill development. Journal of Education for Business, 76(4), 193-198.https://dx.doi.org/10.1080/08832320109601310
7. Byrne, M., Flood, B., & Shanahan, D. (2010). Communication apprehension among business and accounting students in Ireland. Irish Accounting Review, 16(2), 1-19.
8. Fallatah, Y. A., & Talha, M. (2011). Assessing the characteristics of accounting students. Journal of Applied Business Research, 25(4), 67-84.
9. Gray, F. E. (2010). Specific oral communication skills desired in new accountancy graduates. Business Communication Quarterly, 73(1), 40-67. https://dx.doi.org/10.1177/1080569909356350
10. Hassall, T., Joyce, J., Ottewill, R., Arquero, J., & Donoso, J. (2000). Communication apprehension in UK and Spanish business and accounting students. Education+ Training, 42(2), 93-100.https://dx.doi.org/10.1108/EUM0000000005351
11. Joyce, J., Hassall, T., Luis Arquero Monta-o, J., & Donoso Anes, J. A. (2006). Communication apprehension and maths anxiety as barriers to communication and numeracy skills development in accounting and business education. Education+ Training, 48(6), 454-464. https://dx.doi.org/10.1108/00400910610692967
12. Ilias, A., Razak, M. Z. A., & Yunus, N. K. Y. (2013). Communication apprehension (CA): A case of accounting students. International Journal of Independent Research and Studies, 2(1), 16-27.
13. Isarji, S., and Zainol, M. Z. (2008). Language needs of marketable graduates: industry’s expectations and university initiatives. Paper presented at the International Language Conference, 3rd – 5th March 2008, CELPAD, IIUM, Legend Hotel, Kuala Lumpur.
14. Jones, A. (2010). Generic attributes in accounting: The significance of the disciplinary context. Accounting Education: An International Journal, 19(1-2), 5-21.https://dx.doi.org/10.1080/09639280902875523
15. Jones, G., & Abraham, A. (2007). Education implications of the changing role of accountants: Perceptions of practitioners, academics and students.
16. McCroskey, J. C., Fayer, J. M., & Richmond, V. P. (1985). Don’t speak to me in English: Communication apprehension in Puerto Rico. Communication Quarterly, 33(3), 185-192.https://dx.doi.org/10.1080/01463378509369597
17. McLean, C. P., & Anderson, E. R. (2009). Brave men and timid women? A review of the gender differences in fear and anxiety. Clinical Psychology Review, 29(6), 496-505.https://dx.doi.org/10.1016/j.cpr.2009.05.003   PMid:19541399
18. Mitchell, G. W., Skinner, L. B., & White, B. J. (2010). Essential soft skills for success in the twenty-first century workforce as perceived by business educators. The Journal of Research in Business Education, 52(1), 43-53.
19. Peterson, M. S. (1997). Personnel interviewers’ perceptions of the importance and adequacy of applicants’ communication skills. Communication Education, 46(4), 287-291.https://dx.doi.org/10.1080/03634529709379102
20. Quible, Z. K., & Griffin, F. (2007). Are writing deficiencies creating a lost generation of business writers? Journal of Education for Business, 83(1), 32-36. https://dx.doi.org/10.3200/JOEB.83.1.32-36
21. Rafek, M. B., Ramli, N. H. L., Iksan, H., Mohd Harith, N., & Che Abas, A. I. (2014). Gender and language: Communication apprehension in second language learning. Procedia-Social and Behavioural Sciences, 123, 90-96. https://dx.doi.org/10.1016/j.sbspro.2014.01.1401
22. Razak, M. I. M., Yusof, A. M., Syazana, W. N., Jaafar, W. E., & Talib, A. H. (2014). Factors influencing unemployment among graduates in Malaysia–an overview. Journal of Economics and Sustainable Development, 5(11), 168-173.
23. Sabri, U., & Yu Qin, T. (2014). Communication apprehension among nilai college students. Advances in Language and Literary Studies, 5(5), 46-49.
24. Stanga, K. G., & Ladd, R. T. (1990). Oral communication apprehension in beginning accounting majors: An exploratory study. Issues in Accounting Education 5(2), 180-194.
25. Tom, A. A., Johari, A., Rozaimi, A., & Huzaimah, S. (2013). Factor contributing to communication apprehension among pre-university students. Academic Journal of Interdisciplinary Studies, 2(8), 665-669. https://dx.doi.org/10.5901/ajis.2013.v2n8p665
26. Tun Lee, A. F. (2011). Communication apprehension among Malaysian accounting students: A temperament perspective. Paper presented at AKEPT’s 1st Annual Young Researchers International Conference and Exhibition, Kuala Lumpur, MY, 19-20 December.
27. Wick-Nelson, R., & Israel, A. C. (2006). Behavior disorders of childhood (6th ed.). New Jersey: Pearson Education, Inc.

Shaharuddin, S., Nawi, F. A. M., & Mansor, M. (2015). Understanding factors that affect level of oral communication apprehension between accounting and non-accounting students: A literature review. International Journal of Business and Administrative Studies, 1(1), 1–4