سال انتشار:
2021
عنوان انگلیسی مقاله:
Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession
ترجمه فارسی عنوان مقاله:
اعتقادات بر روی انتخاب های حرفه ای دانشجویان در سوئد و دلایل انتخاب حرفه ای حسابداری تاثیر می گذارد
منبع:
ScienceDirect- Elsevier- Journal of Accounting Education, Corrected proof, 100756: doi:10:1016/j:jaccedu:2021:100756
نویسنده:
Per Karlsson
چکیده انگلیسی:
This study, employing the simplified Theory of Reasoned Action (TRA), investigates student
beliefs that influence their attitudes and subjective norms, leading them to not choose the
accounting profession in Sweden. Questionnaires were sent electronically to first-year and
second-year university students, and, after applying the exclusion criteria, the sample size
comprised 228 students. The results reaffirmed the simplified TRA model and revealed that
both behavioral (no personal interest in accounting, a boring profession, and higher salaries
in other occupations) and normative beliefs (the influence of teachers and peers), through
personal attitudes and subjective norms, influenced students’ decision to avoid the
accounting profession. The findings suggest that accounting departments and business
school faculties should recruit professional accountants and invite Swedish professional
accounting bodies to create supportive activities that will motivate and help students learn
more about the profession. Furthermore, accounting teachers should be more practical and
equipped with engaging pedagogical techniques, and mandatory internships and seminars
should be included in the school curriculum. It is also suggested that these implications
should be positively communicated through social media.
keywords: تئوری اقدام منطقی (TRA) | دانش آموزان | اعتقادات | نگرش های | سوئد | حرفه حسابداری | Theory of Reasoned Action (TRA) | Students | Beliefs | Attitudes | Sweden | Accounting profession
قیمت: رایگان
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