دانلود مقاله باورهای موثر بر انتخاب شغل دانشجویان و دلایل عدم انتخاب حسابداری
چکیده
مقدمه
تئوری
مطالب و روش ها
نتایج
بحث
نتیجه گیری
منابع
Abstract
Introduction
Theory
Materials and methods
Results
Discussion
Conclusions
References
چکیده
این مطالعه، با استفاده از تئوری ساده‌شده اقدام منطقی (TRA)، به بررسی باورهای دانش‌آموز می‌پردازد که بر نگرش‌ها و هنجارهای ذهنی آنها تأثیر می‌گذارد و آنها را به عدم انتخاب حرفه حسابداری در سوئد سوق می‌دهد. پرسشنامه ها به صورت الکترونیکی برای دانشجویان سال اول و دوم دانشگاه ارسال شد و پس از اعمال معیارهای خروج، حجم نمونه 228 نفر بود. نتایج مدل TRA ساده شده را تایید کرد و نشان داد که هم باورهای رفتاری (عدم علاقه شخصی به حسابداری، یک حرفه خسته کننده و حقوق بالاتر در مشاغل دیگر) و هم باورهای هنجاری (تأثیر معلمان و همسالان)، از طریق نگرش های شخصی و هنجارهای ذهنی، بر تصمیم دانشجویان برای اجتناب از حرفه حسابداری یافته‌ها نشان می‌دهد که دپارتمان‌های حسابداری و دانشکده‌های دانشکده بازرگانی باید حسابداران حرفه‌ای را استخدام کنند و از نهادهای حسابداری حرفه‌ای سوئدی دعوت کنند تا فعالیت‌های حمایتی ایجاد کنند که به دانش‌آموزان انگیزه می‌دهد و به یادگیری بیشتر در مورد این حرفه کمک می‌کند. علاوه بر این، معلمان حسابداری باید عملی تر و مجهز به تکنیک های آموزشی جذاب باشند و کارآموزی و سمینارهای اجباری باید در برنامه درسی مدرسه گنجانده شود. همچنین پیشنهاد می شود که این پیامدها باید به طور مثبت از طریق رسانه های اجتماعی ارتباط برقرار کنند.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
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.
Introduction
In Sweden, students commonly become professional accountants by choosing a major in Business Administration, with accounting as a specialization. This qualification is part of a Bachelor’s program in Business and Economics (180 credits or 240 credits) or a Bachelor’s program in Business Administration (180 credits), which solely comprises mandatory courses in the subject (Stockholms Universitet, 2019). These programs prepare students for economics-oriented fields such as accounting and auditing (Göteborgs Universitet, 2019, Karlstads Universitet, 2019, Uppsala Universitet, 2019a, Uppsala Universitet, 2019b, Stockholms Universitet, 2019). The programs, offered in most Swedish Universities have similar structures with general courses featuring in the early semesters and specialization via majors in the later semesters (Göteborgs Universitet, 2019, Karlstads Universitet, 2019, Umeå Universitet, 2019, Uppsala Universitet, 2019a). On completion, graduates may pursue a postgraduate course (Göteborgs Universitet, 2019, Stockholms Universitet, 2019, Uppsala Universitet, 2019a) or proceed directly to professional employment on their journey towards an accounting authorization.
Conclusions
Considering the insufficient accounting professionals in Sweden, this study used the simplified TRA model, elaborated upon by Felton et al. (1995), to examine students’ beliefs that resulted in them not choosing the accounting profession. The model was preferred since there is relatively scarce literature that uses this theory in the Swedish context. Three primary variables were recognized for determining behavioral beliefs: no personal interest in accounting, accounting is a boring profession, and higher salaries in other occupations. The results show that most students in Sweden do not choose the accounting profession since they do not have a personal interest in accounting, they perceive an accounting career to be boring, or they believe that other occupations (e.g., management or marketing) yield higher salaries. In terms of normative beliefs, the primary factors recognized were peer influence and teacher influence. The findings reveal that students in Sweden would, in all likelihood, be affected by peers and teachers (adverse subjective norms), which may cause them to not choose the accounting profession.