The Survey of Graduated Accounting Students’ Interest in (original) (raw)
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2014
The present study aims to analyze the interest of Accounting undergraduate students in the field of Accounting Management as well as the main factors that influence this interest. The understanding of the interest and main factors can contribute to the development of accounting education in the area of managerial accounting. A descriptive research with a quantitative approach was done, collecting the data from survey with a questionnaire. The sample consists of 149 Accounting students from four colleges located in Uberlândia-MG/Brazil. To evaluate the results, we opted for exploratory factor analysis. It was found that the factors that motivate students' interest in the area of Management Accounting demonstrate five different characterizations: Expertise on Managerial Accounting; Interest in a career in this field; personal interest in the area of Management Accounting, Quality of teachers form students view of point and Theory vs Practice Relevance. These five identified factor...
Factors that influence Iranian students’ decision to choose accounting major
Journal of Accounting in Emerging Economies, 2013
Purpose-The aim of this study is to explore whether there are statistically significant differences in the influence that various career-choice factors may have on a decision to choose accounting and non-accounting majors in Iran. The findings derived from this study could assist accounting educators and professional accounting bodies to understand the reasons why students may want to choose an accounting major. In this regard, the findings could help accounting academics and the policy makers in the accounting sector in Iran and in other similar countries develop appropriate strategies to attract proper students into the accounting programs and to recruit bright accounting graduates into the accounting profession. Design/methodology/approach-At the univariate level, t-tests of significant differences were performed in order to investigate the similarities and differences between the accounting and non-accounting students with respect to the importance placed on the career-choice factors. At the multivariate level, discriminant analysis was conducted in order to find out the important determinants of the choice of an accounting major. Moreover, t-test and ANOVA statistics were employed in order to explore whether differences in gender, age, and university affect each factor. Findings-The results reveal that the accounting students attach profound importance to financial and job-market factors and opinions of referents. Intrinsic factors, aptitude for and genuine interest in the subject, perception of the accounting course, and perception of the accounting profession are not found to have significant influence on students' decision to major in accounting. Originality/value-This study is unique in that it is the first empirical paper which explores Iranian students' perceptions of the career-choice factors in pursuing an accounting major.
Accounting as a Choice of Academic Program
Journal of Business Administration Research, 2012
The objective of this study is to examine the factors that influence students to choose accounting as their academic program. Utilising the Theory of Reasoned Action, the study predicted that students' intention to choose accounting as their academic program is influenced by their attitude towards accounting subject and subjective norm. Data were collected via survey of which approximately 400 sets questionnaire were sent to accounting students of Universiti Teknologi MARA Kelantan. From this amount, 340 students responded with the response rate of 85.0 percent. The results were analyzed using SPSS 17 and from the findings, it can be concluded that both attitude towards accounting program and subjective norms are positively related in influencing students' decision to choose accounting as an academic program. The findings provide useful insights for policy makers, accounting professional bodies and higher learning institutions in formulating strategies to promote the accounting program to tertiary students.
The Perceived Gap between Academics and Professionals about Accounting Education System in Iran
Science Journal of Education, 2014
The spread and acceptance of globalization and the great improvements in the information technology has caused incredible changes in the state of business. These changes have brought about new challenges not only in accounting as a career but also in its education. Schools educating future accountants are responsible for causing the gaps between adoptive skills in the universities and the perceived skills in the profession and worldwide markets. This research tries to identify the challenges that accounting education brings in educating students in regard to possessing knowledge and skill at a competitive level in response to the market's needs. These challenges justify why the competitive skills of the accountants must improve. Accounting education in its current situation and the skill level of the graduates of the field is not parallel to what is needed in the dynamic atmosphere of the world's trade. That is why it is necessary to search for a plan in order to fill the gap between adoptive knowledge and skills and the expected knowledge and skills so that it prepares the students facing the challenges in the new state of the global business. In this paper, accounting education challenges are scientifically investigated and a strategic plan is proposed in order to overcome them. This issue is addressed first by considering the curriculum of prominent universities around the world and then by evaluating the current Iranian curriculum for the accounting major at the master level using questionnaires.
Basic Factors That Affect the Students Attitudes Towards Accounting Courses: A Research
Marmara business review, 2017
Accounting courses have a specific logic which should be instructed in the best way during lessons. Students who conceive this basic logic like and show interest to accounting courses and those who don't conceive it become disinterested. In general, student's success in courses such as Inventory and Balance Sheet, Financial Statement Analysis etc. which are follow-ups of Financial Accounting courses vary depending on their general accounting knowledge. This means that the basis of accounting education consists of initially provided general accounting knowledge. This research aims to determine the prominent factors that affect the students' receiving such initially provided knowledge, and the most important factor has been determined as "academicians/instructors" based on the survey involving student from three universities.
International Journal of Management, Innovation & Entrepreneurial Research, 2019
Purpose: The objective of the study is to find out the areas in which the business students lack and to analyze the reasons for such lack of knowledge. Design/methodology/approach: For carrying out the research study, 160 students from various Higher Education Institutions (HEIs) in Oman studying accounting subjects were selected and a test was conducted with five identified areas of accounting-accounting concepts, application knowledge, accounting formulae, accounting methods, and decision making. After completion of the test, the results were shown, and the correct answer keys were explained. Subsequently, a questionnaire mentioning all the five areas and the difficulties faced therein were requested to be filled in by the respondents. Findings: The results of the empirical study reveal that the students assume that they are good at accounting but they lack knowledge of application, formulae usage, and decision making. Practical Implications: It is confirmed that the concepts, methodologies, and techniques are not difficult but proper guidance and proper education methods through real-world examples might help towards creating interest among the students to improve their way of learning. Social Implications: The study has identified the areas where the students lack and helps the teachers to improve their methods of teaching and the students to improve their way of learning. Originality/value: No study has investigated before the accounting learning difficulties of business major students, and this study will help accounting educators to introduce and modify their teaching strategies.
INNOVATION AND GLOBAL ISSUES IN SOCIAL SCIENCES EXTENDED ABSTRACTS BOOK, 2017
Accounting has important place in economic life. This development is possible with development in accounting education which is the first step of accounting science. The effective introduction of accounting field and and giving the necessary education will open the way of raising more equipped accountants with avoiding the negative attitudes. In this way it will be possible to raise accounting professionals those have requirements of era and can keep up with developments. It will be useful to study accounting education in this way. This study aimed to analyze the relationship between demographic variables and attitudes towards accounting course. To this end a survey applied to accounting students in Mardin Artuklu University, Economics and Administrative Sciences Faculty, Economics and Business Adm. Departments. The datas analyzed with SPSS 22.0 MacOSX.
Accounting profession by the view of School of Business Administration students
2019
With the growing importance of accounting information for the accounting entity's management in connection with its financial decision-making, the role of a quality professional accountant is growing. The aim of the article is to evaluate the view of the students of the economic university at the accounting profession in the Czech Republic. It was determined by a questionnaire survey how students of both full-time and combined forms of study at the School of Business Administration perceive the accounting profession in the Czech Republic. Based on the acquired nominal data, the dependence of the perceptions of the accountant profession to form, degree and field of study was examined using the Pearson chi-quadrate test in the contingency table. In addition, the intensity of this dependence was examined using the Pearson coefficient of contingency. It was found that the perception of entrepreneurial risk associated with the selection of a professional accountant does not depend on...
Although rapid and tremendous economy development worldwide has sparked a massive demand for accountants, developing nations like Malaysia and Indonesia are dearth of this profession. Triggered by this mismatch and emulating variables postulated by Theory of Reasoned Action, the objectives of this study are to decipher intention to choose accounting as academic programme with regards to attitude towards accounting profession and social group influence in Malaysian and Indonesian contexts. A total of 350 Malaysian and 150 Indonesian under-graduate accounting students participated in the study. Data were analysed using Sequential Equation Modelling (SEM) of Smart Partial Least Square (PLS) version three. Results for both nations indicated that the attitude towards accounting programme and social group influence were more likely to affect student's intention to choose accounting as academic programme. The former perceived that the paramount prospect offered by the profession is good long-term income, while the later believed that it is broad job opportunities. Likewise, students for both nations were more likely motivated to comply with the expectations of family, followed by teachers, friends, counsellors and peers. These discoveries provide useful insights for policy makers, accounting professional bodies and higher education to formulate policies exposing students and social groups on the importance of incentives and prospects of the accounting profession. It is hoped that the initiatives will produce many accountants and thus expedites the countries' aspiration of becoming full-developed nations in due time.
International Business Research, 2016
This study tried to examine the factors that influence students' choice of accounting at X Private University. A questionnaire survey was used to collect data for the five hypotheses which were tested in this study related to the factors of reputation of the university or college, personal interests, job prospect, family members and peers, and media. The findings of the study revealed that personal interests, personality, job prospect, reputation of the university and media did not have a significant influence on the students' choice of accounting as a major. On the other hand, data analysis shows thatfamily members and peers, significantly related to the students' choice of accounting as a major. In other words, hypotheses H 1 , H 2 , H 3 , and H 5 are rejected, whereas hypothesis H 4 is accepted. This research contributes to literature by identifying the relationship between the independent variables (reputation of the university, personal interests, job prospect, family members and peers, and media) and the dependent variable (student's choice of accounting as a major), and the results of the study give valuable information to university's management to know how they can influence families to increase the number of students enrolling in such university, especially accounting students. This research also tested a new variable, which is reputation of the universitya variable that is expected to influence students' choices.