عنوان فایل ترجمه فارسی: تاثیرات بر روی تصمیم گیری های شغلی ترک تحصیل کرده ها- کاربردهای مربوط به حرفه حسابداری.
عنوان نسخه انگلیسی: Influences on school leavers’ career decisions – Implications for the accounting profession
مرتبط با رشته : حسابداری
تعداد صفحات مقاله فارسی: ۱۹ صفحه
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قسمتی از متن انگلیسی:
While, there is some variation in the
factors found to be influential in students’ career choices, the
importance of some variables is evident across a variety of studies
regardless of the approach taken. Financial rewards, especially
potential earnings have been identified as a highly significant factor
affecting tertiary students’ decisions to major in or to choose a career
in accounting (e.g., Cohen & Hanno; 1993; Felton, Buhr, &
Northey,1994; Gul et al.,1989; Nelson, Vendrzyk, Quirin, & Allen,
2002). Indeed, potential earnings are frequently ranked as the first or
second most important factor. Typically, many of these studies have also
shown that accounting students are more concerned with financial
considerations than non-accounting students. Unsurprisingly, given the
starting salaries in accounting, Felton et al. (1994) found that
accounting students were less interested in initial salary than
non-accounting students. In contrast with the aforementioned studies, a
recent Australian study by Jackling and Calero (2006) reported that the
potential to earn a high salary was not a significant influence on a
student’s intention to become an accountant but they suggest that it
maybecome important as they progress through their course. Job-related
characteristics and career prospects as captured by descriptors such as:
job satisfaction; variety of work; prestige/social status; years of
education; promotion/advancement opportunities were shown to be highly
influential when selecting a career or majoring in accounting (e.g.,
Cohen & Hanno, 1993; Felton et al., 1995; Gul et al., 1989; Tan
& Laswad, 2006). In particular, Gul et al. (1989) found that job
satisfaction was the most important factor in deciding to major in
accounting, while, Horowitz and Riley (1990) reported that it was the
second most important criterion used by accountancy students in choosing
their careers. In a cross-cultural comparison of the relative
importance of career-choice factors, Auyeung and Sands (1997) noted that
Australian students ranked job satisfaction second while the Chinese
students placed it third in their rankings. Accounting students also
ranked good job opportunities (Adams, Pryor, & Adams, 1994),
prestige and career options (Lowe & Simons, 1997) and years of
education (Gul et al., 1989) more highly than other students in their
career/ academic decisions. In contrast, Paolillo and Estes (1982) found
that the cost of education and job satisfaction were less important for
accounting students in selecting their career than for other
professional groups.
