پیوندهای مفید
اخبار و اعلانات
آمار
| تعداد نشریات | 25 |
| تعداد شماره‌ها | 962 |
| تعداد مقالات | 7,949 |
| تعداد مشاهده مقاله | 13,436,945 |
| تعداد دریافت فایل اصل مقاله | 9,554,182 |
عوامل موثر برانتخاب رشته دانشجویان حسابداری در دانشگاه‌های ایران | ||
| پژوهش های تجربی حسابداری | ||
| مقاله 5، دوره 9، شماره 1 - شماره پیاپی 31، اردیبهشت 1398، صفحه 93-118 اصل مقاله (846.39 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/jera.2017.16129.1714 | ||
| نویسندگان | ||
| یونس بادآور نهندی* 1؛ وحید تقی زاده خانقاه2 | ||
| 1دانشیار گروه حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران | ||
| 2دانشجوی دکتری حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران | ||
| چکیده | ||
| فرایند انتخاب رشته تحصیلی دانشجویان می‌تواند تحت تاثیر عوامل متعددی قرار گیرد که در این پژوهش برخی از آن‌ها بررسی شده است. هدف این پژوهش بررسی عوامل موثر بر انتخاب رشته تحصیلی دانشجویان حسابداری در دانشگاه‌های ایران است. روش پژوهش توصیفی از نوع پیمایشی و جامعه آماری شامل دانشجویان حسابداری کشور است که با استفاده از نمونه‌گیری تصادفی نمونه‌ای به حجم 180 نفر از دانشگاه‌های تهران، علامه طباطبایی، شهید بهشتی، شیراز، فردوسی مشهد و آزاد اسلامی واحد تبریز انتخاب شد. برای جمع‌آوری داده‌ها پرسشنامه ای با 32 گویه طراحی شد. روایی محتوایی پرسشنامه توسط متخصصان و روایی سازه آن از طریق تحلیل عاملی اکتشافی بررسی شد. پایایی ابزار نیز از طریق آلفای کرونباخ تایید شد. داده‌ها با استفاده از تجزیه و تحلیل مولفه‌های اساسی، آزمون‌های آماری t تک نمونه‌ای، فریدمن و مجموعه اعداد فازی مثلثی تحلیل شدند. نتایج آزمون تی تک نمونه‌ای نشان داد که عامل راهنما (24/3) و انتظارات از حرفه (86/3) بالاتر از حد متوسط و عامل درک (75/2) و ویژگی‌های شخصی (86/2) کمتر از حد متوسط در انتخاب رشته حسابداری دانشجویان تاثیر داشته است. همچنین نتایج آزمون فریدمن و همچنین مجموعه اعداد فازی مثلثی نشان می‌دهد که به ترتیب عامل انتظارات از حرفه و راهنما به عنوان معیارهای مهم در انتخاب رشته حسابداری می‌باشد و سپس عامل ویژگی‌های شخصی و در نهایت عامل درک در اولویت آخر می‌باشد. | ||
| کلیدواژه‌ها | ||
| رشته حسابداری؛ عامل راهنما؛ عامل انتظارات از حرفه؛ عامل درک؛ عامل ویژگی‌های شخصی | ||
| عنوان مقاله [English] | ||
| Accounting Major Choice in Iranian Universities | ||
| نویسندگان [English] | ||
| Younes Badavar Nahandi1؛ Vahid Taghizadeh khanqah2 | ||
| 1Department of accounting, Tabriz branch, Islamic azad university, Tabriz, Iran | ||
| 2Department of accounting, Tabriz branch, Islamic azad university, Tabriz, Iran | ||
| چکیده [English] | ||
| Process of students' major choosing can be affected by several factors some of which are investigated by this study. The aim of this study is to investigate the factors influencing in choosing accounting major in Iranian universities. The research method is descriptive-survey and the sample consists of 180 accounting students selected from Tehran, AllamehTabataba'i, ShahidBeheshti, Shiraz, Ferdowsi Mashhad and Tabriz Islamic Azad Universities using the random sampling. To collect data, a questionnaire is designed with 32 items. Validity of contents and structure of the questionnaire is reviewed by experts and exploratory factor analysis, respectively. Reliability of tools is confirmed through Cronbach's alpha. Data are analyzed using principal components analysis, one-sample T-test, Friedman test and triangular fuzzy numbers. One sample t-test results show that the Guidance Factor (3. 24) and Career Expectation Factor (3. 86) have more than average effect and Perception (2. 75) and Personal Characteristics (2. 86) Factors have less than average effect on choosing accounting major. Also, results from Friedman test as well as triangular fuzzy numbers show that the Career Expectation Factor and Guidance Factor are the most important criteria for choosing accounting major, respectively. Thus, personal characteristics factor and perception factor place in the later ranks, respectively. | ||
| کلیدواژه‌ها [English] | ||
| Accounting Major, Guidance Factor, Career Expectation Factor, Perception Factor, Personal Characteristics Factor | ||
| مراجع | ||
|
عنایتی نوین فر، علی. درانی، کمال. کرمدوست، نوروزعلی. (1391). بررسی مقایسه‌ای عوامل مؤثر بر انتخاب رشته تحصیلی دانشجویان دانشکده‌های فنی و مهندسی و روانشناسی و علوم تربیتی دانشگاه تهران، فصلنامه پژوهش و برنامه‌ریزی در آموزش عالی: 18 (4). 166-145. Adams, S. , Pryor, L. , & Adams, S. (1994). Attraction and retention of high-apitude students in accounting: an exploratory longitudinal study. Issues in Accounting Education: 9 (1) , 45-58. Ajzen, I. (1988). Attitudes, Personality and Behaviour. Chicago, IL, USA: The Dorsey Press. Alanezi, F. S. Alfraih, M. M. Haddad, A,E. (2016). Factors Influencing Students’ Choice of Accounting as a Major: Further Evidence from Kuwait, Global Review of Accounting and Financ: 7 (1). 165-177. Albrecht, W. , & Sack, R. (n. d. ). Accounting Education: Charting the Course Through a Perilous Future. Ali, SH. S. Tinggi, M. (2013). Factors Influencing the Students’ Choice of Accounting as a Major, he IUP Journal of Accounting Research & Audit Practices: 3 (4). 25-42. Anis, A. Hanafi, R. (2015). Factors influencing students' choice of an accounting major in Egypt, International Journal of Accounting, Auditing and Performance Evaluation: 11 (3-4). 52-78. Auyeung, P. , & Sands, J. (1997). Factors influencing accounting students' career choice: a cross cultural validation study. Accounting Education: an International journal: 6 (1) , 13-23. Cangelosi, J. , Condie, F. , & Luthy, D. (1985). The influence of introductory accounting courses on career choices. Delta Pi Epsilon Journal: 27 (1) , 60-68. Cohen, J. , & Hanno, D. (1993). An analysis of underlying constructs the choice of accounting as a major. Issues in Accounting Education: (8) , 219-238. Enayati Novinfar, A. Durrani, K. Karamdoost, N. A. , (2013). Comparative evaluation of effective factors in students’ major selection at educational sciences and engineering colleges in university of Tehran, Quarterly Journal of Research and Planning in Higher Education: 18 (4). 145-167. (In Persian) Felton, S. , &Buhr, N. ,et. al. (1994). Factors influencing the business students' choice of a career in chartered accountancy, Issues in Accounting Education: 9 (1) , 131-141. Geiger, M. , & Ogilby, S. (2000). The first course in accounting: students' perceptions and their effect on the decision to major in accounting. Journal of Accounting Education: 18 (2) ,63-78. Gul, F. (1986). Adaption-innovation as a factor in Australian accounting undergraduates' subject interests and career preference. Journal of Accounting Education: 4 (1) , 203- 209. Gul, F. , Andrew, B. , Leong, S. , & Ismail, Z. (1989). Factors influencing choice of discipline of study-accountancy, engineering, law, and medicine. Accounting and Finance: 29 (2) ,93-101. Harnovinsah. (2017). Career Decision of Accounting Students and Its Influencing Factors: A Study of University Accounting Students in DKI Jakarta, Indonesia, International Journal of Finance and Accounting: 6 (2). 59-65. Hermanson, D. , & Hermanson, R. (1995). Are America's top businesses students steering clear of accounting? Ohio CPA Journal: , 54 (2) ,26-30. Hsiao, H. Nova, S. P. (2016). Generational Approach to Factors Influencing Career Choice in Accounting, Accounting and Finance Review: 27 (72). 393-407. Inman, B. , Wenzler , A. , & Wickert, P. (1989). Square pegs in round holes: are accounting students well-suited to today's accounting profession? Issues in Accounting Education: 4 (1) , 29-47. Lawrence, R. , & Taylor, L. (2000). Student personality type versus grading procedures in intermediate accounting course. Journal of Education for Business: 76 (1) ,28-35. Lowe, D. , & Simons, K. (1997). Factors influencing choice of business majors—some additional evidence: a research note. Accounting Education: an international journal: 6 (1) , 39-45. Malgwi, C. , Howe, M. , & Burnaby, P. (2005, June). Influence on students' choice of college major. Journal of Education for Business: 80 (5) ,275-289. Mauldin, s. , Crain, J. , & Mounce, P. (2000). The accounting principles instructor's influence on student's decision to major in accounting. Journal of Education for Business: 75 (3) ;142-148. Nelson, I. , Vendrzyk, V. , Quirin, J. , & Allen, R. (2002). No, the sky is not falling: Evidence of accounting student characteristics at FSA schools, 1995-2000. Issues in Accounting Education: 17 (3). 269-287. Paolillo, J. , & Estes, R. (1982). An empirical analysis of career choice factors among accountants, attorneys, engineers and Physicians. (L. Rosen, Ed. ) The Accounting Review, LVII: 57 (4) , 785-793. Rababah. A. (2016). Factors Influencing the Students’ Choice of Accounting as a Major: The Case of X University in United Arab Emirates, International Business Research: 7 (10): 25-32. Saemann, G. , & Crooker, K. (1999). Student perceptions of the profession and its effect on decisions to major in accounting. Journal of Accounting Education: 17 (1) , 1-22. Stice, J. , Swain, M. , & Worsham, R. (1997). The effect of performance on the decision to major in accounting. Journal of Education for Business: 73 (1) , 54-69. Sugahara, S. , & Boland, G. (2009). The accounting profession as a career choice for tertiary business students in Japan-A factor analysis. Accounting Education: an international journal: 18 (3) , 255-272. Sugahara, S. , Boland, G. , & Cilloni, A. (2008). Factors influencing students' choice of an accounting major in Australia. Accounting Education: an international journal: 17, 37-54. Tan, L. M. , & Laswad, F. (2006). Students' Beliefs, Attitudes and Intentions to major in accounting. Accounting Education: an international journal,: 15 (2) , 167-187. Tan, L. M. , & Laswad, F. (2009). Understanding students' choice of academic major: a longitudinal analysis. Accounting Education: an international journal: 18 (3) , 233-253. Tan, L. M. , & Laswad, F. (2009). Understanding students' choice of academic major: a longitudinal analysis. Accounting Education: an international journal: 18 (3) , 233-253. Tang, L. CH. Seng, Ch. (2016). Factors influence students’ choice of accounting major in Cambodian universities, Asian Review of Accounting: 24 (2) , 231-251. Umar. I. (2014). Factors Influencing Students’ Career Choice in Accounting: The Case of Yobe State University, Research Journal of Finance and Accounting: 5 (17) , 59-62. Wolk, C. , & Cates, T. (1994). Problem-solving styles of accounting students: are expectation of innovation reasonable?. Journal of Accounting Education: 12 (4) , 269-281. Wolk, C. , & Nikolai, L. (1997). Personality types of accounting students and faculty: Comparison and implications. Journal of Accounting Education: 15 (1) , 1-17. | ||
|
آمار تعداد مشاهده مقاله: 1,100 تعداد دریافت فایل اصل مقاله: 905 |
||