دانلود مقاله تفاوت های جنسیتی در دوره اول حسابداری
چکیده
مقدمه
پیش زمینه و سوالات تحقیق
داده ها و مدل
نتایج
بحث و نتیجه گیری
منابع
Abstract
Introduction
Background and research questions
Data and model
Results
Discussion and conclusion
References
چکیده
ما بررسی می کنیم که آیا الگوهای جنسیتی را می توان در اهداف پیشرفت دانش آموزان سال اول در یک دوره مقدماتی حسابداری مشاهده کرد. سوالی که تا حد زیادی توسط ادبیات قبلی نادیده گرفته شده است. انگیزه این تحقیق برداشت از حسابداری به عنوان یک زمینه مردانه است که شامل کلیشه های نقش جنسیتی و مدارس تجاری به عنوان محیط های رقابتی و عملکرد محور است. یافته‌های ما نشان می‌دهد که دانش‌آموزان پسر تمایل به اتخاذ هدف رویکرد عملکرد دارند، به این معنی که آنها رقابتی‌تر از دانش‌آموزان دختر هستند، و بنابراین عملکرد آنها ناشی از تمایل به عملکرد بهتر از دیگران است. یافته‌های ما بیشتر نشان می‌دهد که انتظارات دانشجویان پسر از یادگیری حسابداری بیشتر از دانشجویان دختر است. انتظارات تفاوت های جنسیتی در هدف عملکرد-رویکرد را توضیح می دهند. در نهایت، متوجه شدیم که این هدف رویکرد عملکردی، بسته به نحوه ارزیابی، تفاوت‌های جنسیتی در عملکرد دوره را واسطه می‌کند. دانش آموزان پسر برای امتحانات نمرات بالاتری دریافت کردند اما برای کار تیمی نه. به طور کلی، مطالعه ما اهمیت در نظر گرفتن جنبه‌های زمینه‌ای مرتبط با رقابت، مردانگی و نحوه ارزیابی در دوره حسابداری را هنگام پرداختن به اهداف پیشرفت و انتظارات دانشجویان از یادگیری حسابداری نشان می‌دهد. بنابراین ما به درک چگونگی تلاقی محیط یادگیری، آموزش حسابداری، و زمینه وسیع‌تر حسابداری حرفه‌ای با ویژگی‌های فردی دانش‌آموز کمک می‌کنیم و نتایج یادگیری متفاوتی را ایجاد می‌کنیم.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
We examine whether gendered patterns can be observed in first-year students' achievement goals in an introductory accounting course; a question largely overlooked by prior literature. This investigation is motivated by perceptions of accounting as a masculine field involving gender role stereotypes and business schools as competitive and performance-oriented environments. Our findings suggest that male students tend to adopt performance-approach goal, implying that they are more competitive than female students, and that their performance is thus driven by a desire to outperform others. Our findings further suggest that male students' expectations of learning accounting are higher than those of female students. The expectations explain the gender differences in the performance-approach goal. Finally, we find that this performance-approach goal mediates gender differences in course performance depending on the mode of assessment; male students received higher grades for exams but not for teamwork. Overall, our study highlights the importance of considering contextual aspects related to competitiveness, masculinity, and the mode of assessment on an accounting course when addressing students’ achievement goals and expectations of learning accounting. We thus contribute to the understanding of how learning environment, accounting pedagogy, and the broader field of professional accounting intersects with individual student attributes, creating differential learning outcomes.
Introduction
This paper aims to improve the understanding of potentially gendered differences in students' achievement goals in the context of an introductory accounting course. Prior research on the accounting profession provides some evidence for the existence of gender differences in achievement motivation (Gammie & Whiting, 2013; Whiting & Wright, 2001).1 Less is known, however, about gender differences in students’ achievement goals in accounting.
Achievement goal theory is one of the most influential theories of motivation in education research. It presents two major goal approaches: the performance-approach (aiming to outperform others) relates to competitiveness and social comparison, while the mastery-approach (which aims to truly comprehend the topic) relates to adaptive motivational processes, including self-efficacy, intrinsic motivation and interest (e.g., Hulleman et al., 2010; Senko et al., 2011). Prior studies have suggested two additional goals: performance-avoidance (the goal of not performing worse than others) and mastery-avoidance (the goal of not failing to fully comprehend the topic) (Elliot & Church, 1997; Elliot & McGregor, 2001). The achievement goals are situationally specific orientations (e.g., Harackiewicz et al., 1997); thus, the context matters. It may shape, inflate or mitigate gender differences in goal orientations.
Results and analyses
Table 3 presents descriptive statistics (mean, median and standard deviation) of the variables used in the analyses for women (60 students) and men (105 students). It also presents the results of differences between the genders in means (t-tests) and medians (z values from Wilcoxon–Mann–Whitney).
The descriptive statistics show that female students have lower expectations (LOW EXPECTATIONS) and better high school grades (PRIOR KNOWLEDGE) than male students. The mean factor score of LOW EXPECTATIONS for females is 0.058 and 0.033 for male students. The mean factor score of PRIOR KNOWLEDGE for females is 29.7 and 26.4 for male students. Female students score lower in the performance-approach goal (PERFORMANCE APPROACH), and high expectations (HIGH EXPECTATIONS) and have lower exam and total course points (EXAM POINTS and TOTAL POINTS) than male students. The respective means for females and males are −0.393 versus 0.255; −0.064 versus 0.036; 41.4 versus 44.8; and 80.0 versus 84.1. The differences in medians are otherwise similar, but AGE differs between genders. The median age of females (males) is 20 (21) years.