Journal articles on the topic 'Undergraduate accounting study'
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Williams, Satina V., and Bill N. Schwartz. "Accounting History in Undergraduate Introductory Financial Accounting Courses: An Exploratory Study." Journal of Education for Business 77, no. 4 (March 2002): 198–202. http://dx.doi.org/10.1080/08832320209599071.
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Kapoor, M. Rai, and K. Hung Chan. "Education of the Professional Accountant: An Empirical Study." Canadian Journal of Higher Education 15, no. 2 (August 31, 1985): 53–73. http://dx.doi.org/10.47678/cjhe.v15i2.182964.
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This paper (1) reviews the literature related to the educational needs of the professional accountant, including several major studies done in the United States, and the accreditation standards of the American Assembly of Collegiate Schools of Business (A.A.C.S.B.) and (2) investigates empirically the perceptions of Canadian accounting educators and practitioners of the educational needs of professional accountants to determine the extent to which these needs are being fulfilled by the current university undergraduate programs in Canada. The literature review confirms the theme that accountants should be broadly educated as well as being technically competent. A calendar review of eleven major Canadian universities provides an indication of the current structure of undergraduate accounting programs in Canada. An opinion survey of educators and practitioners suggests a rather different structure. Among other results, respondents of the survey suggested a higher percentage of general education be included in undergraduate accounting programs especially for certain Ontario and Quebec universities. A greater emphasis should be placed on English language and composition than currently prevails in many major universities. It is hoped that the analysis will prove useful to those involved in curriculum design at the baccalaureate level.
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Handoyo, Sofik. "Study Motivation, Academic Performance and Career Commitment in Accounting Profession." Dinamika Pendidikan 13, no. 1 (June 30, 2018): 106–18. http://dx.doi.org/10.15294/dp.v13i1.13816.
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The aim of the research is to examine the relationship between students' motivation, academic performance and career commitment to accounting profession among undergraduate accounting students. The sample of the study involved 101 undergraduate accounting students of Universitas Padjadjaran. Purposive sampling technique was used in this study. There are three independent variables investigated in this study, namely study motivation, academic performance and commitment carrier in the accounting profession. Intrinsic interest, extrinsic interest, normative belief and conflict anticipation was treated as sub-variable of the study motivation. Descriptive analysis along with bivariate correlation analysis was applied in this study. The results indicated that majority of accounting undergraduate student choosing accounting study program due to intrinsic interest motivation and extrinsic interest motivation and there is no indication motivation influenced by normative believe motivation and conflict anticipation motivation. Intrinsic interest has a positive and significant correlation with academic performance (r=2.17, p<0.01) and academic performance has a positive correlation (r = 0.124) with commitment carrier in the accounting profession.
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Clikeman, Paul M., and Steven L. Henning. "The Socialization of Undergraduate Accounting Students." Issues in Accounting Education 15, no. 1 (February 1, 2000): 1–17. http://dx.doi.org/10.2308/iace.2000.15.1.1.
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One purpose of accounting education is to introduce students to the values and ethical standards of the accounting profession (AAA Bedford Committee Report 1986). This study investigates whether undergraduate accounting education is successful at instilling in accounting students a sense of responsibility to financial statement users. In a longitudinal study of accounting and other business students, we find that accounting students oppose earnings management more strongly during their senior year than they did during their sophomore year. We also find that senior accounting students oppose earnings management more strongly than do senior students in other business disciplines. These results are consistent with a socialization process taking place wherein accounting students learn to give priority to financial statement users' needs, while students majoring in other business disciplines come to identify more closely with the goals of corporate managers.
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Baker, Ron, and Sara Wick. "Undergraduate accounting students’ perception of a course in accounting research and theory." Accounting Research Journal 33, no. 1 (January 2, 2020): 217–33. http://dx.doi.org/10.1108/arj-07-2018-0122.
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Purpose This study aims to measure the response of undergraduate accounting students to a stand-alone course in accounting theory and research. The aim of the study was to gauge students’ perceptions of the usefulness of this course and to determine if exposure to this material would increase student interest in accounting research and in pursuing a career in academia. Design/methodology/approach Three cohorts of students enrolled in the course completed an in-class survey. The study was conducted from 2015 to 2017. Findings The results of the survey show that student interest in accounting research and theory increased substantially as a result of the course. Students felt that learning about accounting research and the theories used in accounting research enhanced their overall understanding of accounting and would be useful to them as accounting practitioners. This study also reports that students interested in pursuing a PhD and/or an academic career also increased. Research limitations/implications Data were only collected at a single university and represent student perceptions only. Practical implications The results of this study and the description of the course design will inform academics seeking to answer the American Accounting Association Pathways Commission’s call to integrate accounting research and education. This study also suggests a pathway towards addressing the chronic academic accounting faculty shortage. Finally, the results will be of interest to those designing undergraduate accounting curriculum. Originality/value This study contributes to the literature on the “teaching-research nexus” in accounting by providing evidence, from the perspective of undergraduate accounting students, of the usefulness of integrating research into undergraduate accounting education. While many accounting researchers view accounting research and teaching accounting as separate activities, the response from students suggests that there is value in fostering a more complementary relationship between these two activities.
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Towers-Clark, Jane. "Undergraduate accounting students: prepared for the workplace?" Journal of International Education in Business 8, no. 1 (May 5, 2015): 37–48. http://dx.doi.org/10.1108/jieb-11-2013-0043.
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Purpose – This paper aims to explore and investigate student perceptions as to what generic skills they considered were important for accountants and to what extent these skills were developed by their programme of study. Design/methodology/approach – Data gathered from 357 UK undergraduate accounting degree graduates were used to develop insights into perceived relevance of current skills development and provided a basis for developments of the programme to better meet student skills development in preparation for them being accountants. Findings – Areas determined as requiring further development within the programme to better meet perceived required skills of accountants are those of team working, oral communication, interpersonal and career planning and interviewing skills. Research limitations/implications – Conclusions drawn are only from a student perspective and do not reflect wider stakeholder perspective. Practical implications – This study sought to understand what skills students perceive could benefit from development within the programme. Social implications – The motivation for this study was to respond to criticism that students on graduation were not achieving desired level of skills that would be important to their chosen field. Originality/value – Further skills including leadership, entrepreneurship and conflict management were skills perceived by students as important for their current employment.
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Kusumaningsih, Ambar. "Factors Affecting Whistleblowing Intention : A Study of Accounting Undergraduate Students." AKRUAL: Jurnal Akuntansi 13, no. 1 (October 7, 2021): 109–18. http://dx.doi.org/10.26740/jaj.v13n1.p109-118.
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Whistleblowing has gained more attention worldwide. As many as 43% of fraudulent acts can be detected thanks to tips or whistleblowing. Graduates from the Accounting major are future auditors and accountants who are most likely to face illegal actions in their careers. This study aims to understand the factors that motivate undergraduate accounting students’ whistleblowing intention. This study explores how the factors of Consequence’s Magnitude (CM), Social Agreement (SA), Proximity (PX) and Fear of Retaliation (FR) can affect Whistleblowing Intention (WI). The results of this study indicate that the CM, SA, and PX factors have no significant effect on WI, while the FR factor has a significant effect on WI. This research is expected to positively contribute to assisting Lecturers of the Accounting Department in designing a curriculum to encourage undergraduate Accounting students to have stronger WI and be ready to be practised in the actual working environment. This research is also useful for future researcher who would like to explore the topic of whistleblowing intention.
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., Rochmawati, S. Rohayati, A. Listiadi, and I. Widayati. "Development of Module MYOB Accounting Undergraduate Study Program for the Students of Accounting Education." KnE Social Sciences 3, no. 11 (March 24, 2019): 208. http://dx.doi.org/10.18502/kss.v3i11.4008.
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Ajayi, Tijani Ahmed, Obioma Vivian Ugwoke, Edith Ogomegbunam Onyeanu, Robinson Onuora Ugwoke, and Adaorah R. Onuorah. "Investigation of Financial Literacy and Money Attitudes Among First-Year Undergraduate Accounting Students: A Rational Emotive Behavior Therapy-Based Coaching Intervention." SAGE Open 12, no. 3 (July 2022): 215824402211177. http://dx.doi.org/10.1177/21582440221117795.
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As soon as they are admitted to a university, most students become responsible for their own finances, but because of a lack of parental supervision, they are more inclined to spend than to manage their money. A study of first-year undergraduate accounting students was conducted to examine the effects of rational emotive behavior therapy-based coaching (REBT-based coaching) intervention on their financial literacy and money attitudes. Thirty first-year undergraduates studying accounting at Nigerian public universities participated in this two-group randomized trial. About 15 first-year undergraduate accounting students participated in the online REBT-based coaching group, while 15 first-year undergraduate accounting students participated in the face-to-face control group. A repeated measures analysis of variance was performed on the study data at .05 probability level. The study found that the online REBT-based coaching intervention significantly improved the financial literacy and money attitudes of first-year undergraduate accounting students in a similar way to face-to-face REBT-based coaching intervention. The follow-up results for the online REBT-based coaching intervention 1 month later showed a similar trend of increasing students’ financial literacy and money attitude scores similar to what was observed in the face-to-face coaching group. There was no significant difference between students in the online and face-to-face modes regarding satisfaction with REBT-based coaching interventions they received. As a result of the findings, the researchers propose developing coaching approaches that can help students gain insight into their financial actions and knowledge, which will likely improve financial literacy and money attitudes in the future.
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Hermanson, Dana R., Mary Callahan Hill, and Daniel M. Ivancevich. "Information Technology In The Undergraduate Accounting Curriculum." Review of Business Information Systems (RBIS) 3, no. 4 (October 1, 1999): 1–10. http://dx.doi.org/10.19030/rbis.v3i4.5439.
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This study examines the extent to which undergraduate accounting programs are integrating information technology (IT) across the curriculum. Based on responses from nearly 70 accounting programs, respondents believe that integrating IT into the curriculum is important, but (1) few departments have an IT policy, (2) coverage of general IT topics is minor to moderate, and (3) student usage of computer applications is fairly low. The main technical barriers to IT integration are inadequate lab personnel and continual changes in technology.
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Novita, Santi, and Okta Sindhu Hartadinata. "PENDIDIKAN PERPAJAKAN: PERSEPSI AKADEMISI, PRAKTISI, DAN MAHASISWA UNTUK JENJANG DIPLOMA DAN SARJANA." EKUITAS (Jurnal Ekonomi dan Keuangan) 20, no. 2 (February 2, 2017): 151. http://dx.doi.org/10.24034/j25485024.y2016.v20.i2.1820.
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The aims of this study is to analyze the view of educators, practitioners, and students regarding the graduate’s attributes in taxation Diploma and Accounting undergraduates to perform as an entry level of taxation staff. It explore whether there is an ‘expectations gap’ exists between the skill, basic capability, and learning outcomes of taxation knowledge obtained at university and practitioners expectations and what attributes they expected the graduate to have. The questionnaire is sent to practitioners likely to recruit graduates who had studied taxation at Taxation diploma or Accounting Undergraduate, to educators who teach taxation within universities, and students of Taxation Diploma and Undergraduate Accounting Program. Using Test and Cl for two proportions for basic capability, two sample T-Test for learning outcomes and skills, the result indicate that the differences exist between students either with practitioners or educators. In the view of academicians and practitioners, the expectation gap does not exist, but the agreement proportion of basic capability indicate that further discussion is needed due to the basic knowledge of tax planning and international taxation that undergraduate must have.
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Putri, Anisa. "ANALISIS PERBANDINGAN BIAYA KULIAH PROGRAM STUDI S1 AKUNTANSI ANTAR PERGURUAN TINGGI SWASTA DI BEKASI." Paradigma 18, no. 1 (April 14, 2021): 46–52. http://dx.doi.org/10.33558/paradigma.v18i1.2672.
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The purpose of this study was to identify the tuition fee components and to analyze the comparison of tuition fees for the undergraduate accounting study program at private universities in Bekasi. The research method uses descriptive methods. The type of data is secondary data. The data analysis used is descriptive qualitative method. The results showed that the component of tuition fees for undergraduate accounting study programs at private universities in Bekasi consisted of registration fees, development costs, tuition fees per semester, laboratory fees, practice fees, exam fees (UTS and UAS), proposal fees and thesis fees, and graduation fee. The total cost of studying an undergraduate accounting study program at private universities in Bekasi is the most expensive, namely Esa Unggul University. The total cost of studying an undergraduate accounting study program at a private university in Bekasi is the most expensive, namely STIE BII. The total value of tuition fees varies for each private university in Bekasi.
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Ediraras, Dharma Tintri, Anda Putra, and Supiningtyas Purtiningrum. "IFRS integration into accounting curriculum: Undergraduate accounting students’ perceptions in JakartaAbstract." Global Journal of Sociology: Current Issues 7, no. 1 (August 30, 2017): 2–8. http://dx.doi.org/10.18844/gjs.v7i1.2363.
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This study was to analyze the empirical evidence about the difference perceptions of IFRS into accounting curriculum integration between female students with male students, and students who are under or equal to 20 years with a student over the age of 20 years. Survey I conducted by distribution of a set questionnaires using purposive sampling method to accounting unfergraduate students of some university with A Accreditation Jakarta. Research Results state that there is a difference between the perception of female students with male students about the integration of IFRS into accounting curriculum, and there is no difference in perception between students aged below or equal to 20 years with a student over the age of 20 years.
Keywords: Perception, IFRS integration, accounting curriculum, gender.
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Irving, James H. "Integrating Research into an Undergraduate Accounting Course." Issues in Accounting Education 26, no. 2 (May 1, 2011): 287–303. http://dx.doi.org/10.2308/iace-10016.
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ABSTRACT Consistent with educational theory, research studies in accounting education substantiate claims of the benefits associated with active learning. This paper describes how I integrate research into an undergraduate accounting course using a pedagogical approach which fosters active learning. Throughout the course, students read and discuss excerpts from accounting journal articles related to class topics. These readings are intended to enhance students' understanding of the topics and develop their awareness of how accounting research and accounting practice are related. After becoming familiar with research articles and the research process, students are then challenged to complete a research study following the scientific method, in which they investigate research questions corresponding to the course content and test hypotheses using archival data. Results from a survey created to assess this research experience reveal that 94 percent of respondents indicated this project substantially improved their level of knowledge, skills, and abilities related to accounting. I supply instructional tools for faculty interested in implementing a similar program.
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Carrington, Linda, Jeff Harwell, and Philip Morris. "Long-Run Success In The Accounting Profession: A Study Of Student Perceptions." American Journal of Business Education (AJBE) 2, no. 5 (August 1, 2009): 25–34. http://dx.doi.org/10.19030/ajbe.v2i5.4067.
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Accounting students are generally well aware of the skills, education, and accomplishments needed to get that first job and initially enter the accounting profession. However, it is equally important that accounting students approaching graduation have a good understanding of the skills, education and accomplishments required for an experienced accountant (an accountant who is three, five, or even ten years into their career). Armed with this information, students will be better equipped to make the best decisions as they complete their undergraduate degree and begin their careers. This would include decisions about graduate studies, pursuing certifications, accepting a job in a particular industry or one which provides specific experiences or training. Unfortunately, many students do not have accurate or complete information regarding the requirements for continued, long-run success in the profession. This paper reports the results of a project which (1) measured accounting students perceptions of the education, training, knowledge and experience required for experienced accountants, (2) implemented a class project exposing students to employers requirements for experienced accountants, and (3) measured student perceptions after the project was completed.
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Khalid, Azam Abdelhakeem, Hazianti Abdul Halim, and Adel M. Sarea. "EXPLORING UNDERGRADUATE STUDENTS’ AWARENESS OF INTERNAL SHARIAH AUDITING IN MALAYSIA." Humanities & Social Sciences Reviews 7, no. 1 (August 2, 2019): 461–68. http://dx.doi.org/10.18510/hssr.2019.7152.
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Purpose of the study: It is the goal of this study to explore selected Malaysian public universities undergraduates’ awareness and knowledge level of internal Shariah audit.
Methodology: The research used the quantitative approach of the survey. A survey was administrated to undergraduate students in accounting and finance programs in selected Malaysian public universities.
Main Findings: The results of this research may indicate the level of knowledge and awareness among accounting students in selected Malaysian public universities. The outcomes of this research could serve as a reference point for the public universities, regulatory and professional bodies in evaluating the execution of a complete internal Shariah audit’s framework. This research will help to enhance the accounting courses offered by selected Malaysian public universities.
Applications of this study: This research may provide the accounting students and professional accountants the understanding of the importance of internal Shariah auditing in Malaysian IFIs.
Novelty/Originality of this study: Awareness of Internal Shariah Auditing in public universities in Malaysia has not been extensively studied.
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E, Ben-Caleb, Ademola A. O, Adegboyegun A. E, Olowookere J. K, and Oladipo O. A. "Perception of Undergraduate Accounting Students towards Professional Accounting Career in Nigeria." International Journal of Higher Education 10, no. 3 (December 28, 2020): 107. http://dx.doi.org/10.5430/ijhe.v10n3p107.
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The shortage of professional accountants has been attributed to the perception accounting students hold about their intended professional careers and this affects their self-image, attitude towards the career and their confidence in the profession. Therefore, this paper critically appraises the perception of undergraduate accounting students towards professional accounting career in Nigeria. One hundred and fifty (150) accounting students from three universities in Nigeria participated in this study and data were elicited from the respondents with the aid of well-structured questionnaires. Descriptive Statistics and Spearman Rank Correlation Coefficient were used for data analysis.Findings showed that students are motivated to pursue professional accounting career by combination of prestige, extrinsic and intrinsic factors. Furthermore, results indicated that grit personality, prestige, extrinsic and intrinsic factors exhibited strong and positive correlation with student’s intention to pursue accounting career. However, social and reference factors displayed positive but weak correlation. Additionally, students perceive professional examinations to be very tough, expensive, time-consuming and frightening. Thus, they refrain from writing professional examinations and that could be detrimental to the future of professional accounting career in Nigeria. Therefore, this research suggests that educational institutions, accounting professional bodies and career counselors play their roles to inspire, support and motivate accounting students to work towards professionalism.
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Aulia, Sandra, F. Fitriany, Viska Anggraita, and A. Arywarti. "Motivasi Ikut Pendidikan Profesi Akuntansi dan Menjadi Akuntan Publik: Studi Empiris pada Mahasiswa S1 Akuntansi." Akuntabilitas 12, no. 1 (October 13, 2019): 1–18. http://dx.doi.org/10.15408/akt.v12i1.11427.
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The effectiveness of Accounting Professional Education goals is a big question for various parties. This study aims to analyze the factors that influence students’ interest in taking Accounting Professional Education and become Public Accountant. The procedure used in analyzing data uses Structural Equation Modeling (SEM). Total sample of 710 accounting undergraduate students. The results of this study indicate that career motivation factors, student perceptions of the accounting profession are positively related while the duration of education is negatively related to students’ interest in participating in PPAk. Interest in participating in PPAk, students ‘perceptions and duration of education, Type A and age characters are positively associated with students’ interest in becoming public accountants. This study contributes to the existing research in identifying factors that influence students’ interest in participating in Accounting Professional Education and being Public accountant
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Hatta, Madani, and Agustian Riduan O.H. "NIAT MAHASISWA AKUNTANSI BERKARIR SEBAGAI AKUNTAN DI LUAR NEGERI: PENGUJIAN THEORY OF PLANNED BEHAVIOR." Jurnal Akuntansi 7, no. 2 (June 17, 2019): 1–18. http://dx.doi.org/10.33369/j.akuntansi.7.2.1-18.
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This study aimed to determine the factors that affect intention of accounting students career as an accountant abroad. By using TPB (Theory of Planned Behavior) model, intention of accounting students career as an accountant abroad is influenced by three factors: attitude toward behavior, subjective norm, and perceived behavioral control. Respondents in this study were diploma and undergraduate students in last semester with a number of 90 students of Department of Accounting, Faculty of Economics and Business, University in Bengkulu city. The method of collecting data in this study using a survey by distributing questionnaires to the respondents either directly or entrusted to the chairman of the accounting department at the university. The data was analyzed by using SmartPLS 3.0. The results show that attitude toward behavior and subjective norm have significant positive effect on intention of accounting students career as an accountant abroad, but perceived behavioral control have no effect on intention of accounting students career as an accountant abroad.Keywords: Theory of planned behavior (TPB), attitude towards behavior, subjective norm, perceived behavioral control.
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Junger da Silva, Raphael, Roberto Tommasetti, Monica Zaidan Gomes, and Marcelo Álvaro da Silva Macedo. "How green is accounting? Brazilian students’ perception." International Journal of Sustainability in Higher Education 21, no. 2 (January 2, 2020): 228–43. http://dx.doi.org/10.1108/ijshe-07-2019-0232.
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Purpose This paper aims to evaluate the undergraduate and graduate accounting students’ perceptions of sustainable (or green) information technology (IT) and information system (IS) practices and their contribution to its implementation. Design/methodology/approach A five-point Likert scale questionnaire was applied to 361 undergraduate and graduate accounting students in Rio de Janeiro (Brazil) in eight higher education institutions (HEIs). Data are analyzed with SPSS. Findings There is a high perception of importance regarding IT/IS sustainability practices among the accounting students tested, although respondents are not comfortable with predominantly technical IT/IS topics. However, students are divided on the significance of the accountant’s contribution to these practices, confirming that reflection on their future role is still a challenge for them and their HEIs. The female sub-sample attaches significantly greater importance than the male sample to the accountant role in the implementation of green IT practices. Research limitations/implications The authors have proposed a novel integrative framework of IT/IS theories related to sustainability and accounting, and how accounting professionals could participate in the “neutral arena” of the education for sustainable development (SD). Practical implications Findings could be useful for educators and coordinators of sustainability of IT/IS in accounting courses, stimulating brainstorming on the accountant’s role in assisting organizations in green IT/IS strategies, best practice and implementation. Originality/value This study makes an original contribution to the research base of SD in HEIs. The lack of awareness identified in the study could be elaborated to stimulate discussion about the central role of the accountant in SD processes within organizations.
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Vega, Gina. "The Undergraduate Case Research Study Model." Journal of Management Education 34, no. 4 (December 30, 2009): 574–604. http://dx.doi.org/10.1177/1052562909349923.
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Alfordy, Faisal Dhifallah, and Rohana Othman. "Students’ Perceptions of Factors Contributing to Performance in Accounting Principle Courses." International Journal of Higher Education 10, no. 5 (April 5, 2021): 18. http://dx.doi.org/10.5430/ijhe.v10n5p18.
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Undergraduate students’ performance has been extensively studied to identify the critical components in effective teaching and learning pedagogies. This study aims to determine whether the teachers’ practices and implementation of Classroom Assessment Techniques (CAT) enhanced students’ performance in Accounting Principles’ courses and assess students’ perceptions concerning the impact of English language proficiency (EP) and the availability of Saudi-centric textbook materials on students’ performance. Additionally, this study employed the questionnaire survey approach to gain insights into accounting undergraduates’ perceptions of academic performance in Accounting Principles courses. As most students were found to be underachievers, the study outcomes led researchers to propose active learning approaches using CAT as an initiative towards improving students’ performance in benefitting the university and positively transforming the teaching and learning environment.
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Miller, Kimberly. "Undergraduate Use of Library Databases Decreases as Level of Study Progresses." Evidence Based Library and Information Practice 9, no. 3 (September 9, 2014): 98. http://dx.doi.org/10.18438/b86k74.
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A Review of:
Mbabu, L.G., Bertram, A. B., & Varnum, K. (2013). Patterns of undergraduates’ use of scholarly databases in a large research university. Journal of Academic Librarianship, 39(2), 189-193. http://dx.doi.org/10.10.1016/j.acalib.2012.10.004
Abstract
Objective – To investigate undergraduate students’ patterns of electronic database use to discover whether database use increases as undergraduate students progress into later stages of study with increasingly sophisticated information needs and demands.
Design – User database authentication log analysis.
Setting – A large research university in the Midwestern United States of America.
Subjects – A total of 26,208 undergraduate students enrolled during the Fall 2009 academic semester.
Methods – The researchers obtained logs of user-authenticated activity from the university’s databases. Logged data for each user included: the user’s action and details of that action (including database searches), the time of action, the user’s relationship to the university, the individual school in which the user was enrolled, and the user’s class standing. The data were analyzed to determine which proportion of undergraduate students accessed the library’s electronic databases. The study reports that the logged data accounted for 61% of all database activity, and the authors suggest the other 39% of use is likely from “non-undergraduate members of the research community within the [university’s] campus IP range” (192).
Main Results – The study found that 10,897 (42%) of the subject population of undergraduate students accessed the library’s electronic databases. The study also compared database access by class standing, and found that freshman undergraduates had the highest proportion of database use, with 56% of enrolled freshman accessing the library’s databases. Sophomores had the second highest proportion of students accessing the databases at 40%; juniors and seniors had the lowest percentage of use, with 38% of enrolled students at each level accessing the library’s databases. The study also found that November was the peak of database search activity, accounting for 37% of database searches for the Fall 2009 semester. Database use varied by the schools or colleges in which students were enrolled, with the School of Nursing having the highest percentage of enrolled undergraduates using library databases (54%). The authors also report that the College of Literature, Science, and the Arts had the fourth highest proportion of users at 46%, representing 7,523 unique students, more than double the combined number of undergraduate users from all other programs. Since the College of Literature, Science, and the Arts accounts for more than 60% of the total undergraduate enrollment, the authors suggest that information literacy instruction targeted to these programs would have the greatest campus-wide impact.
Conclusion – Although the library conducts a number of library instruction sessions with freshman students each Fall semester, the authors conclude that database use patterns suggest that the proportion of students who continue to use library databases decreases as level of study progresses. This finding does not support the study’s hypothesis that database use increases as students advance through their undergraduate studies.
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Susanto, Vania, Jeremy Everrell, Nany Chandra Marsetio, and Achmad Setyo Hadi. "FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR MAHASISWA S1 AKUNTANSI SEBAGAI AKUNTAN PUBLIK." Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi 13, no. 2 (November 15, 2021): 149–79. http://dx.doi.org/10.35313/ekspansi.v13i2.2627.
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This research aims to examine the effect of compensation, variety of work experiences, marketability, high turnover, work environment, subjective norms, difficulty to pursue CPA certification, intention to pursue CPA certification, extensive travel and internship experiences on the career choice of undergraduate accounting students as public accountants using theory of planned behavior and motivation theory. The sample was collected by using purposive sampling, resulting in 155 undergraduate students from 3 private universities and 3 public universities in Java Island. Logistic regression analysis is used with the help of SPSS 26. Interviews as a triangulation is conducted to understand the results better. Results show that compensation, subjective norms and intention to pursue CPA certification have a positive influence while high turnover and extensive travel have a negative influence on the career choice of undergraduate accounting students as public accountants. The results of logistic regression also found that variety of work experiences, marketability, work environment, difficulty to pursue CPA certification and internship experiences have no influence on the career choice as a public accountant. This paper has important implications as a reference for future research, for the preparation of the accounting study program curriculum, as interview materials for the recruitment process, and for IAPI to socialize the CPA certification requirements.
Keywords: career choice, public accountant, theory of planned behavior, motivation theory
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Gandhatama, Lisia, and Yenny Sugiarti. "PENGARUH PERSEPSI TERHADAP MINAT MENJADI SEORANG AKUNTAN PUBLIK: STUDI KASUS DI UNIVERSITAS SURABAYA." Sosial & Humaniora 7, no. 1 (December 20, 2013): 51. http://dx.doi.org/10.24123/jsh.v7i1.678.
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This study examines the effect of students' perceptions in public accounting profession on the interest to be a public accountant. Perception variables are measured in three components: the degree of completion of work structure, the level of precision of an accountant, and the level of solitary in completing works. OLS multiple regression and ANOVA test were used as techniques of analysis. The results showed that both the degree of completion of work structure and the solitar y in completing works have negative significant effects on the interest to be a public accountant. In contrast, the level of precision in completing works has a positive but not significant effect on the interests of undergraduate accounting students to be a public accountant.
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Costa, Luisi Corvo, Débora Gomes de Gomes, Rodrigo Nobre Fernandez, and Vinícius Costa da Silva Zonatto. "EMOTIONAL INTELLIGENCE, ACHIEVEMENT GOALS, AND ACADEMIC PERFORMANCE: A STUDY WITH UNDERGRADUATE STUDENTS OF ACCOUNTING SCIENCES." Contabilidade Vista & Revista 33, no. 1 (April 30, 2022): 170–94. http://dx.doi.org/10.22561/cvr.v33i1.7044.
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This study analyzed the relationship between Emotional Intelligence (EI), adherence to the Achievement Goals Theory (AGT), and academic performance of undergraduate’s students of Accounting Sciences from a Federal Higher Education Institution in Rio Grande do Sul. It was carried out through a survey by an electronic questionnaire, sent to the emails and social media of Accounting Science students enrolled in March of 2020, resulting in a sample with 99 completed surveys. The results demonstrate a significant relationship between EI and adherence to the AGT. However, in this study, in general, it was not possible to observe a significant statistical influence (p ≥ 0.05) that the level of EI and adherence to the AGT influence the average academic performance. The findings contribute to the previous literature on emotional intelligence, as well theoretical and practical contributions to teaching and the accounting profession. Regarding the practical contributions to teaching and the accounting profession, the assistance to teachers, coordinators and educational institutions is highlighted to observe that the environment outside the classroom influences the levels of emotional intelligence, objectives, and academic performance of the students, in addition to helping teachers understand which interaction method can be used in the teaching-learning process, according to the students' emotional intelligence level. Based on the systematic analysis of the literature, we believe this is the first work that aims to assess the relationship between academic performance, level of EI, and adherence to AGT in undergraduate Accounting Sciences students in Brazil, which gives the study an unprecedented character.
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James Kyle Page. "Expanding Your Traditional Quick Books Course with Labyrinth Learning Digital Tools in an Online Environment." Journal of Advance Research in Business Management and Accounting (ISSN: 2456-3544) 4, no. 1 (January 31, 2018): 01–05. http://dx.doi.org/10.53555/nnbma.v4i1.40.
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This Study focuses on processes and outcomes associated with an accounting faculty initiative to reform teaching and learning in the undergraduate accounting curriculum at a private university. The purpose of this study is fourfold. First, the study examines the preparation for students in the workplace. Second, retention and completion of students. Third, the study examines learning outcomes to improve undergraduate teaching. Lastly, the study aims to develop an understanding of how outcomes of digital tools technology-enhanced reform can serve to alleviate time constraints on accounting faculty and address challenges of faculty in an online environment.
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Gracia, Louise, and Ellis Jenkins. "An exploration of student failure on an undergraduate accounting programme of study." Accounting Education 11, no. 1 (March 2002): 93–107. http://dx.doi.org/10.1080/09639280210153290.
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Suarningsih, Ni Luh Ayu, and Ni Ketut Rasmini. "Pendidikan, Lingkungan Keluarga dan Penggunaan Instagram terhadap Minat Berwirausaha Mahasiswa." E-Jurnal Akuntansi 31, no. 2 (February 22, 2021): 438. http://dx.doi.org/10.24843/eja.2021.v31.i02.p14.
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This study aims to obtain empirical evidence of the effect of accounting education, entrepreneurship education, family environment and the use of Instagram on entrepreneurial interest in undergraduate accounting students of FEB Unud. The analysis technique used is multiple linear regression analysis techniques with the method of determining the sample using purposive sampling. Data collection was done by distributing questionnaires. The sample in the study were 257 respondents. The results of this study indicate that accounting education and entrepreneurship education have a positive and insignificant effect, while the family environment and use of Instagram have a significant positive effect on the interest in entrepreneurship in the undergraduate accounting study program of FEB Unud.
Keywords: Education; Family Environment; Instagram; Entrepreneurial.
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Ebaid, Ibrahim El-Sayed. "Incorporating International Financial Reporting Standards (IFRS) into Accounting Curricula: Perceptions of Undergraduate Accounting Students in Saudi Universities." Journal of Advanced Research in Economics and Administrative Sciences 2, no. 2 (April 29, 2021): 1–15. http://dx.doi.org/10.47631/jareas.v2i2.216.
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Purpose: The purpose of this study is to examine the perceptions of accounting students in Saudi Arabia on the extent of incorporating IFRS into accounting curricula in undergraduate accounting programs in Saudi universities after the mandatory implementation of IFRS in 2017. Approach/Methodology/Design: This study is cross-sectional and a questionnaire was used to collect data from accounting students in Saudi Arabia regarding the extent to which IFRS are incorporated into accounting curricula in undergraduate accounting programs in Saudi universities. The sample of the study included 132 accounting students from the largest and oldest three Saudi universities. The data was analyzed using descriptive statistics. Findings: The findings of the study revealed a weakness in students' awareness of IFRS due to the weakness in incorporating IFRS into the accounting curricula. The majority of students indicated that they do not have a separate course on IFRS, and if this course is included in the study plan, it is an elective course and not a required course. The textbooks that they study from in the university are old textbooks and therefore, do not include accounting treatments according to IFRS. Also, teachers do not mention the IFRS when explaining the topics included in the accounting courses. Practical Implications: The study has implications for Saudi universities. Based on the results of the study, Saudi universities should update curricula in undergraduate accounting programs so that IFRS are incorporated into accounting curricula. Accounting students will have careers where global transactions and interactions are common, so they need to be familiar with IFRS. The incorporation of IFRS into accounting curricula increases the ability of Saudi universities to provide graduates who can obtain job opportunities and succeed in the workplace after graduation. Originality/value: Accounting students are prospective accountants, so they should be aware of the IFRS they will use in preparing and auditing financial statements after graduation. Therefore, it is important to explore the universities' response to the adoption of IFRS by incorporating IFRS into the accounting curricula to provide a graduate who can implement these accounting standards after graduation.
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Freitas, Sheizi Calheira de. "The Impact of Evaluation Use on Accounting Programs' Performance: An Exploratory Study." Revista de Administração Contemporânea 20, no. 6 (December 2016): 733–52. http://dx.doi.org/10.1590/1982-7849rac2016150320.
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Abstract The Brazilian program of higher education evaluation, broadly known as the National Exam of Students' Performance (ENADE), represents a governmental effort to gather information on undergraduate educational quality. As a product of that evaluation, reports are made available to each program evaluated. Our present research addresses the impact of ENADE evaluation report utilization on multiple higher education accounting programs' performance in their subsequent evaluation. Based upon theoretical support from literature about evaluation use, a web-based survey was developed and provided across the country to the coordinators of accounting programs. From a response rate of 62% of the study target population and using multiple regressions, we found that there was a positive correlation between usage of the ENADE evaluation report and the performance of undergraduate accounting programs in their subsequent evaluation. Based upon the reviewed literature and, in accordance with these research results, it is possible to infer that the use of evaluation reports derived from the higher education evaluation system promoted by the Brazilian government can influence the decisions of educational institutions and promote improvement.
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Hamta, Firdaus, Muhammad Ikhlash, Mustaqim Syuaib, and Cahyo Budi Santoso. "Decision of choosing study programs based on students’ perceptions of accounting study programs in Batam." Journal of Contemporary Accounting 3, no. 1 (2021): 25–32. http://dx.doi.org/10.20885/jca.vol3.iss1.art3.
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This study was aimed to identify the factors of new college students’ perception in choosing an accounting study program in Batam and strategies to develop an accounting study program on increasing the number of incoming new students in Batam. This study was conducted by using descriptive qualitative methods and data collection techniques were done through structured interviews with informants from undergraduate students or equivalent in the first, third, fifth, and seventh semester of the accounting study program in Batam. The main research informants were 34 students of the accounting study program, both of Riau Islands University and Batam State Polytechnic. The results showed that seven main factors in the decision to choose an accounting study program in Batam, namely (1) transportation accessibility; (2) accreditation of study programs; (3) employment; (4) competency program; (5) supporting services and facilities; (6) lecturer education level; (7) tuition fees. The finding of new factors in the decision to choose an accounting study program, namely the educational background of high school/vocational school, social science or accounting.
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Yulianti, Melia, Asniati Asniati, and Verni Juita. "Pengaruh Keahlian Akuntansi, Literasi Digital dan Literasi Manusia Terhadap Kesiapan Kerja Calon Akuntan di Era Disrupsi Teknologi Digital." Ekonomis: Journal of Economics and Business 5, no. 2 (September 17, 2021): 449. http://dx.doi.org/10.33087/ekonomis.v5i2.389.
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The development and increasing use of digital technology causes various changes. That”s made convenience and cause disruption and threaten the continuity of the existing profession like accountant. This study aims to determine that accounting skills, digital literacy and human literacy have a positive effect on the job readiness of accounting student. The population is undergraduate accounting students in the city of Padang. The research used convenience sampling technique. Determination of total samples using the slovin formula. The number of samples is 376. Data collection using by a questionnaire. The research data were analyzed with the SEM_PLS. The results of this study conclude that partially accounting skills, digital literacy and human literacy have a significant positive effect on job readiness and simultaneously this study concludes that accounting skills, digital literacy and human literacy have a significant positive effect on job readiness by 74.8%.
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Mo, Songtao. "Numbers Talk Loud? A Case In Making Investment Decisions." Journal of Business Case Studies (JBCS) 9, no. 1 (December 26, 2012): 7–12. http://dx.doi.org/10.19030/jbcs.v9i1.7539.
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This study presents a case study intended for use in the introductory financial accounting course at the undergraduate level. The case study is designed for students to evaluate accounting information in the investment decision-making process. The project aims to stimulate student interest in accounting by presenting the application of accounting information.
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Russell, Virginia H., and Alfred V. Robinson, Jr. "Career Goals And Concerns Of Minority Undergraduate Accounting Majors." Journal of Applied Business Research (JABR) 5, no. 3 (October 25, 2011): 16. http://dx.doi.org/10.19030/jabr.v5i3.6344.
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The growth in large multinational corporations with highly diversified activities, requiring relatively complex financial accounting reporting systems, suggests that a sustained pattern of growth in accounting career positions will continue into the 1990s, and thus an increasing percentage of undergraduate minority students will select accounting as a major. To the extent that higher educational opportunities and career mobility are enhanced, systematic investigations of both socioeconomic and appropriate pedagogical concerns for these enrollees should be pursued. This study examines the career goals and priorities of minority undergraduate majors with the summarization clearly indicating the respondents emphasis on career activities as the major motivating force for choosing this professional preparatory program.
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Ebaid, Ibrahim El-Sayed. "TEACHING QUALITY ATTRIBUTES FROM THE PERSPECTIVE OF UNDERGRADUATE ACCOUNTING STUDENTS IN SAUDI ARABIA: A SURVEY." Journal of Management and Business Education 6, no. 1 (January 26, 2023): 78–95. http://dx.doi.org/10.35564/jmbe.2023.0005.
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This study aims to explore the attributes of teaching quality from the perspective of undergraduate accounting students in Saudi Arabia. A questionnaire survey was used to obtain views of undergraduate accounting students on the attributes of teaching quality. 28 attributes of teaching quality were included in the questionnaire. The findings of the study showed the importance of 27 of the 28 attributes of teaching quality included in the questionnaire from the accounting students' perspective. These attributes include attributes related to the class preparation and design, the class delivery, and the instructor's traits and personal characteristics. The findings of the study can help accounting faculties to evaluate their teaching strategies and create a development plan that is aligned with students’ expectations to enhance teaching quality, improve classroom effectiveness, and ultimately deliver students who are better prepared for the accounting profession. The findings of the study may also be of interest to academic managers, such as deans and heads of departments/schools, in designing staff development programs to improve teaching and student satisfaction. This study is timely because most of the undergraduate accounting programs in Saudi universities have recently applied for accreditation either from national or international accreditation bodies. As teaching quality is one of the important factors in obtaining academic accreditation, this study may have important implications in the field of higher education in Saudi Arabia.
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Nwosu, Lilian Ifunanya, and Hester Vorster. "A Systematic Literature Review on Critical Thinking in an Undergraduate Accounting Programme." International Journal of Financial Research 12, no. 4 (March 18, 2021): 225. http://dx.doi.org/10.5430/ijfr.v12n4p225.
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The ability of accountancy students to apply critical thinking in solving problems related to modules offered in accountancy undergraduate programme, has remained a concern for many higher institutions. Accountancy students tend to struggle to apply critical thinking to their course work offered in the programme. To be able to apply critical thinking, accountancy students in undergraduate programmes should be able to apply a series of attributes that can enable them to understand questions asked in case study questions or multiple tasks. This study reviewed various ways in which students can apply critical thinking in an undergraduate accounting programme. A systematic literature review was conducted to examine the challenges undergraduate accounting students in South Africa face in applying critical thinking. This study found some of the barriers for applying critical thinking include redundancy, backwardness, application, extent to which preferences are associated to learning, and the ability to engage in real life accountancy practice. Literature reveals that accounting students can use the cube method which includes six steps: describe, compare, associate, analyse, apply, and argue to address the challenges of applying critical thinking. The study however, proposed some strategies that academics can use to ensure that accountancy students are able to apply critical thinking in solving accounting problems. Students are able to apply critical thinking in problem solving. Suggestions for future research were provided.
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Michelman, Jeffrey E., Bobby E. Waldrup, and Melanie R. Gillman. "Internal Control And Accounting Systems Documentation: A Case Study." Journal of Business Case Studies (JBCS) 8, no. 3 (April 30, 2012): 279. http://dx.doi.org/10.19030/jbcs.v8i3.6988.
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This case chronicles the experiences of a student intern as she assists in the transformation of a transportation companys internal audit department in a process to go public and come into compliance with the provisions of the Sarbanes-Oxley Act. It is designed to give students an in-the-trenches viewpoint of the sweeping effects that SOX has on the internal control structure of regulated firms. The topics of co-sourcing, documentation, re-performance, and mentoring are weaved into the story as examples of how the accounting profession affects organizational behavior and culture. The case is appropriate for undergraduate and graduate auditing, systems or internal audit classes. Moreover, the case would serve as an excellent aid for faculty and students involved in accounting internships.
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Pečiūrienė, Aleksandra. "Undergraduate Business Students’ Perceptions of Accounting Practices and Profession." Buhalterinės apskaitos teorija ir praktika, no. 25 (February 28, 2022): 1. http://dx.doi.org/10.15388/batp.2022.40.
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Attraction of advanced students interested in studying at HEIs for an accounting major degree internationally remains a constant challenge to the accounting profession since the 1990s. To meet the demands it faces, the profession needs to be attractive for students who have the potential to become both technically competent professionals with good analytical abilities and communicative team players, able to understand the expanding business environment and think creatively. Unfortunately, there is a risk that potential students may possess false perceptions of accounting practices and profession. The aim of the research is to explore the perceptions of accounting of the students enrolled in the studies for non-accounting major degree of Professional Bachelor in Business Administration at Lithuanian HEIs. Foremost, the paper analyses the studied assessing approaches and tools used in the notable prior research on the topic. This is followed by the revealed methodology and analysed findings for the research carried out. One of the more important discovers was that the female students assessed the accounting significantly as more definite, boring, precise, and compliance driven than male students. Even considering the abovementioned differences, the results of the perception factors’ analysis strongly suggest that the surveyed students despite their gender in the mass hold traditional stereotypical perceptions of accounting. Due to sufficient number of the surveyed students, findings in overall are applicable to the target group of the research. Finally, the paper provides conclusions, limitations and insights for feasible further research in the study area.
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Qasim, Amer, Hussein Issa, Ghaleb A. El Refae, and Alexander J. Sannella. "A Model to Integrate Data Analytics in the Undergraduate Accounting Curriculum." Journal of Emerging Technologies in Accounting 17, no. 2 (August 18, 2020): 31–44. http://dx.doi.org/10.2308/jeta-2020-001.
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ABSTRACT This paper proposes a model to integrate data analytics into current undergraduate accounting curricula across existing courses rather than offering a stand-alone data analytics course. One of the advantages of curriculum integration is that students are introduced to data analysis in a progressive or sequential way. Furthermore, such an approach typically does not require additional credit hours to reflect the changes made to the accounting curriculum to introduce the emerging technologies used in the accounting profession. The model proposes course learning outcomes (CLOs) related to the data analytics applications linked to specific levels of study and accounting courses. In addition, teaching materials including the main textbook, supplemental reading materials, and case studies are mapped across accounting courses. This model is expected to be beneficial for accounting educators and members of curriculum committees when updating an accounting curriculum to include data analytics.
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Comunale, Christie L., Thomas R. Sexton, and Diana J. Pedagano Voss. "The Effectiveness of Course Web Sites in Higher Education: An Exploratory Study." Journal of Educational Technology Systems 30, no. 2 (December 2001): 171–90. http://dx.doi.org/10.2190/34d3-plhj-pnmj-mftu.
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This article describes an exploratory study of the educational effectiveness of course Web sites among undergraduate students in accounting and graduate students in business statistics. We measured Web site visit frequency, the usefulness of each Web site feature, and the impacts of the Web sites on perceived learning and course performance. Graduate students visited the Web site significantly more often than did undergraduate students. In both groups, students rated course note availability and access to grades most useful and, relative to men, women felt that the Web site added more to their learning. Undergraduate students who visited the Web site more often and graduate students who found the discussion board more useful also perceived that the Web site contributed more to their learning. Finally, the graduate (but not the undergraduate) students who visited the Web site more often also performed better in the course.
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Marriott, Pru, and Neil Marriott. "Are we turning them on? A longitudinal study of undergraduate accounting students' attitudes towards accounting as a profession." Accounting Education 12, no. 2 (June 2003): 113–33. http://dx.doi.org/10.1080/0963928032000091738.
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NG, VIVIAN HUI MIN, TECK HEANG LEE, and MELISSA TENG TENK TEOH. "UNDERGRADUATE INTERNSHIP ATTACHMENT IN ACCOUNTING: THE EMPLOYERS’, LECTURERS’ AND INTERNS’ PERSPECTIVE." Quantum Journal of Social Sciences and Humanities 2, no. 2 (April 1, 2021): 36–55. http://dx.doi.org/10.55197/qjssh.v2i2.47.
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Through fifteen (15) semi-structured phone interviews, the study aims: (i) to examine the implications of internship program in polishing the accounting students’ technical skills and soft skills; (ii) to evaluate whether the internship program acts as a catalyst in enhancing the employability rate of the undergraduates; and (iii) to examine the effectiveness of internship program in supplementing the tertiary education to improve the undergraduates’ academic performance from the companies, lecturers, and interns perspectives. This study finds that three groups of stakeholders strongly agreed that employability skills of the undergraduates have been enhanced upon completion of internship program, especially communication skills. In addition, the respondents opined that employability of the undergraduates depends on the hiring decision of the company, rather than the possession of internship experiences. The academic performance of the undergraduates is not encouraged to be judged based on their internship experiences.
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Salsabila, Adiva, Ma'ruf Sya'ban, and Rieska Maharani. "Pengaruh Motivasi, Pemahaman, Sikap, Norma Subjektif, Kontrol Perilaku Persepsian Terhadap Niat Mahasiswa Akuntansi Untuk Mengikuti Sertifikasi Akuntan Profesional Chartered Accountant (CA)." SUSTAINABLE 2, no. 1 (May 31, 2022): 128. http://dx.doi.org/10.30651/stb.v2i1.13442.
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The Influence of Motivation, Understanding, Attitudes, Subjective Norms, and Perceived Behavioral Control on the Intention of Accounting Students to Take Chartered Accountant (CA) Professional Accountant Certification. A person is considered a professional as evidenced by a professional certification. The purpose of this study was to determine the influence of motivation, understanding, attitudes, subjective norms and perceived behavioral control on the intention of accounting students to take the Chartered Accountant (CA) professional accountant certification. This study uses quantitative methods with an explanatory research approach. The population used were undergraduate accounting students at University of Muhammadiyah Surabaya, STIESIA Surabaya, Airlangga University Surabaya, and the National Development University "Veteran" East Java Surabaya. The sampling technique used is the Purposive Sampling technique with a total of 98 students. Data was collected using a questionnaire which was measured using a Likert scale. Test The research instrument used is validity test and reliability test, classical assumption test used is normality test, multi collinearity test, and heteroscedasticity test. The hypothesis test used is multiple linear analysis test and t test. The results in this study indicate that motivation and subjective norms have a positive and significant effect on the intentions of accounting students, while attitudes and perceived behavioral control have a positive and insignificant effect on the intentions of accounting students, and understanding has a negative and insignificant effect on the intentions of accounting students to take accountant certification. professional Chartered Accountant (CA).
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Gracia, Louise, and Ellis Jenkins. "A quantitative exploration of student performance on an undergraduate accounting programme of study." Accounting Education 12, no. 1 (March 2003): 15–32. http://dx.doi.org/10.1080/0963928032000049375.
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Z, Annisa Hakim, and Arens Fideous Samben. "Analisis Perbedaan Tingkat Persepsi Etika Mahasiswa Akuntansi Terhadap Earnings Management Berdasarkan Tingkat Pendidikan." JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi 10, no. 1 (February 25, 2019): 49–66. http://dx.doi.org/10.33558/jrak.v10i1.1644.
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This study aims to see the differences in accounting students' ethical perceptions of earnings management based on education level. The data used in this study are undergraduate and postgraduate students in the Economics and Business Faculty of Gadjah Mada University with a total sample of 109 consisting of 56 undergraduate students and 53 postgraduate students. The independence t-test was used to see the difference. The results showed that there were significant differences regarding the ethical perceptions of accounting students towards earnings management based on education level.
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Finch, David J., Leah K. Hamilton, Riley Baldwin, and Mark Zehner. "An exploratory study of factors affecting undergraduate employability." Education + Training 55, no. 7 (September 6, 2013): 681–704. http://dx.doi.org/10.1108/et-07-2012-0077.
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PurposeThe current study was conducted to increase our understanding of factors that influence the employability of university graduates. Through the use of both qualitative and quantitative approaches, the paper explores the relative importance of 17 factors that influence new graduate employability.Design/methodology/approachAn extensive review of the existing literature was used to identify 17 factors that affect new graduate employability. A two‐phase, mixed‐methods study was conducted to examine: Phase One, whether these 17 factors could be combined into five categories; and Phase Two, the relative importance that employers place on these factors. Phase One involved interviewing 30 employers, and Phase Two consisted of an empirical examination with an additional 115 employers.FindingsResults from both the qualitative and quantitative phases of the current study demonstrated that 17 employability factors can be clustered into five higher‐order composite categories. In addition, findings illustrate that, when hiring new graduates, employers place the highest importance on soft‐skills and the lowest importance on academic reputation.Research limitations/implicationsThe sectors in which employers operated were not completely representative of their geographical region.Practical implicationsThe findings suggest that, in order to increase new graduates’ employability, university programmes and courses should focus on learning outcomes linked to the development of soft‐skills. In addition, when applying for jobs, university graduates should highlight their soft‐skills and problem‐solving skills.Originality/valueThis study contributes to the body of knowledge on the employability of university graduates by empirically examining the relative importance of five categories of employability factors that recruiters evaluate when selecting new graduates.
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De Magalhaes, J. Roberto A., and Harold Wilde. "An Exploratory Study of the Career Drivers of Accounting Students." Journal of Business & Economics Research (JBER) 13, no. 4 (October 5, 2015): 155. http://dx.doi.org/10.19030/jber.v13i4.9448.
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<p>The purpose of this study was to assess the relative importance of nine career drivers of undergraduate accounting students. Career drivers are motivational factors that influence students’ choices of careers. Faculty, academic advisors, and employment recruiters, among others, can benefit from knowing what accounting students consider to be important career factors. The three most important career drivers are expertise, security, and search for meaning. We also attempted to assess if there are significant differences in the career drivers of male and female students. Our results indicated that there are statistically significant differences between male and female respondents in the career drivers of expertise, security, and search for meaning.</p>
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Puspita Dharmayanti, Ni Kadek Sri, and Ni Putu Sri Harta Mimba. "Pengaruh Tingkat Pendidikan, Love of Money dan Moral Reasoning Pada Persepsi Etis Mahasiswa Akuntansi." E-Jurnal Akuntansi 29, no. 1 (October 10, 2019): 242. http://dx.doi.org/10.24843/eja.2019.v29.i01.p16.
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This study took the sample of all active students in the 2016 diploma program, undergraduate accounting undergraduate 2015, PPAK batch 2018, and postgraduate accounting for 2017 Faculty of Economics and Business, Udayana University using probability sampling method with random techniques. Based on the results of calculations with the Slovin formula obtained a sample of 167 people. Data collection in this study using online questionnaire techniques. The results showed that accounting students with a high level of education would also have high perceptions. Accounting students with a high level of love of money will have a low ethical perception. Accounting students with high levels of moral reasoning will have high ethical perceptions. Ethical perception will influence the ethical behavior of accounting students. This means that a high level of education and a high level of moral reasoning will enhance the ethical perceptions of accounting students, while the high level of love of money will affect the low ethical perceptions of students.
Keywords : Accounting; Love Of Money; Students; Perception; Moral Reasoning.
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Ng, Yen-Hong, Sue-Pei Lai, Zhi-Peng Su, Jing-Yi Yap, Hui-Qi Teoh, and Han Lee. "Factors influencing accounting students’ career paths." Journal of Management Development 36, no. 3 (April 10, 2017): 319–29. http://dx.doi.org/10.1108/jmd-11-2015-0169.
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Purpose The purpose of this paper is to investigate factors that influence accounting students’ preference toward career paths. Career path refers to the choices of jobs and occupational positions an individual may choose to hold. Accounting students may choose to advance their career into one of the following areas: financial accounting, management accounting, taxation, auditing, finance, etc. According to past literature, choices of career path are influenced by intrinsic motivation, extrinsic motivation, third parties, and career exposure. Design/methodology/approach A self-administered survey was used to collect data from students in a reputable private university in Malaysia. This university recruits a huge number of accounting students annually for its accounting program. A total of 306 questionnaires were collected for data analysis using statistical analysis system. Findings The findings of the study suggest that undergraduate accounting students are more influenced by intrinsic motivation and career exposure in selecting their career paths, whereas third parties and extrinsic motivation are less likely to influence undergraduate accounting students’ career choices. Research limitations/implications The results, however, could not be generalized to all accounting students in Malaysia since the study was collected from only one private university in Malaysia and non-probability sampling technique was applied. The theoretical contribution of this study is the inclusion of new variables in the model. Practical implications Professional accounting bodies may benefit from the findings of this study as it may provide a basis in designing member recruitment strategies. Originality/value This paper fulfills an identified need to study how shortage of certain career path for accounting students could be resolved.