Mathematical Anxiety as an Inhibitor of Skills Development in Accounting Students

The development of the technical and soft skills required of students as they move into the world of work has been much debated in the literature. This has been particularly true of accounting education where the development of quantitative skills is a key requirement of undergraduate curricula. There are, however, recognised problems with the development of mathematical skills one of which is the existence of mathematical anxiety among students, a condition which often inhibits engagement with mathematical activities and so hinders skills development. This paper reports on an initial quantitative study which identifies the presence of mathematical anxiety among a class of undergraduate accounting students, and identifies ‘assessment in mathematics’ and ‘active mathematical engagement’ as linked to anxiety production. The paper proposes teaching mathematical skills in conjunction with other soft skills as a mechanism for supporting and developing students as independent and confident learners which can help to reduce mathematical anxiety and its consequences.