摘要：Abstract Background - Ambiguity is the perception of inadequate information arising from certain characteristics of a situation. In a situation that demands evaluation or choice, the perception of ambiguity is threatening and presents a cognitive challenge. Research has examined {AT} (Ambiguity Tolerance) levels and their influence on decision making in business and financial scenarios. Aims - This paper aims to investigate the {AT} levels of a sample of accounting students and to compare them with the {AT} levels of students on other social sciences degree courses. Instrument and Sample - The instrument used is the Spanish version of MSTAT-II (McLain, 2008). The sample is composed of students enrolled on various degree courses at a Spanish University (Universidad de Huelva). Results and implications - The results of the questionnaire present high levels of internal consistency with the sample. Accounting students are shown to present lower levels of {AT} than students enrolled on other social sciences degree courses. The implications for universities and education are discussed.
关键词：ambiguity tolerance; accounting education; competencies; skills; tolerancia a la ambigüedad; formación en contabilidad; competencias; capacidades
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