There is clear evidence that both employers and accounting bodies are concerned that the communication skills of accounting students are insufficiently developed. There have been responses from educational institutions but there is still continuing concern. Communication apprehension has been identified as a key constraint. This research has generated a very important finding in that techniques aimed at the development of communication skills will not resolve communication apprehension. The potential treatments for communication apprehension are usually on a one-to-one basis, time consuming and resource intensive and therefore inappropriate for a mass education system. The link between communication apprehension and communication self-efficacy may provide some clues as to a way forward. Their appears to be some overlap between the suggested approaches to improve self-efficacy and the underlying factors in the techniques used in practice by accounting academics that have achieved some success in lowering communication apprehension and improving accounting students’ communication skills. These key factors are: