scholarly journals The Work Values Of Accounting Students

2011 ◽  
Vol 15 (1) ◽  
pp. 59 ◽  
Author(s):  
Gary G. Kleinman ◽  
Gail E. Farrelly

<span>Prior research has shown the importance of the work values of Achievement, Security, Civility and Autonomy in examining the accounting profession. This paper provides measures of these four work values in a sample of 502 accounting majors and fifty-three accounting faculty from ten schools. Statistical analysis indicates some significant differences in work value scores of female vs. mail students and faculty vs. students. In addition to discussing the results of the study, we also suggest how the research instrument and data may serve as focal points for discussions, lectures, and research projects by consultants, in-house training personnel and university professors.</span>

2012 ◽  
Vol 27 (2) ◽  
pp. 525-554 ◽  
Author(s):  
Janel Bloch ◽  
Peter C. Brewer ◽  
David E. Stout

ABSTRACT Surveys of practitioners point to the importance of leadership skills in the accounting profession. However, leadership is not currently emphasized much within accounting curricula. Further, a review of the accounting education literature indicates a lack of instructional resources for accounting faculty desiring to help students develop leadership skills. As a result, accounting students may graduate without the mindset required to think of themselves as potential leaders. Therefore, there are opportunities to add value to accounting curricula by intervening in the area of leadership development. This article describes one such intervention that can be used as part of a comprehensive approach to leadership development. The primary goal of this three-week module is modest but important: to help instill a leadership mindset in accounting students. The class-tested module consists of targeted cases and supplementary readings covering six primary leadership topics. These topics were selected to build upon leadership material covered in a basic management course. While the module was used in undergraduate cost accounting, it (or a suitably reduced version of it) is appropriate for use in other accounting courses, particularly upper-level courses. This article offers implementation guidance and resources for the accounting instructor, including access to electronic files that can be used to teach the module. Assessment data from the students who recently completed this module indicate that they viewed the module as a beneficial learning experience.


Author(s):  
Debi Angelina Br. Barus

This study aims to determine the relationship of work values with the Batak Toba ethnic. This research was conducted at the Mobile Brigade Unit of the North Sumatra Regional Police. The subjects in this study were 45 people. This study uses a quantitative description approach. The results of the study are to find that hamoraon, hagabeon and hasangapon (3H) are in line with the principle of the work value of Brimob members. 3H is the peak achievement of individual Toba Batak ethnic work value in the mobile brigade unit of the North Sumatra regional police. Keyword: Work value, Batak Toba Etnic   Penelitian ini bertujuan untuk mengetahui hubungan nilai kerja dengan etnis Batak Toba. Penelitian ini dilakukan di Satuan Brigade Mobile Kepolisian Daerah Sumatera Utara. Subjek dalam penelitian ini adalah 45 orang. Penelitian ini menggunakan pendekatan kuantitatif deskripsi. Hasil penelitian adalah menemukan bahwa hamoraon, hagabeon dan hasangapon (3H) sejalan dengan prinsip nilai kerja pada satuan anggota Brimob. 3H merupakan puncak pencapaian dari nilai kerja individu yang beretnis Batak Toba di satuan brigade mobile kepolisian daerah Sumatera Utara. Kata Kunci: Nilai kerja, Etnis Batak Toba


2006 ◽  
Vol 33 (1) ◽  
pp. 25-52 ◽  
Author(s):  
William D. Samson ◽  
Cheryl L. Allen ◽  
Richard K. Fleischman ◽  
Ida B. Robinson-Backmon

Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the first one hundred blacks to become certified. This paper describes efforts of faculty at four different colleges to utilize this book in their teaching of accounting. Instructors found that students not only developed an enhanced awareness about the history of the accounting profession, but that other educational objectives were advanced, such as improved communication and critical thinking skills, increased social awareness, and empathy for others. African-American students, in particular, embraced the people in the book as role models, while most every student saw the characters as heroic in a day when the accounting profession is badly in need of role models and heroes. This is encouraging given the profession's concern with diversity and the attention and resources directed at increasing the number of minorities entering the profession.


2011 ◽  
Vol 5 (1) ◽  
pp. 29-36 ◽  
Author(s):  
Abbie Gail Parham ◽  
Thomas G. Noland ◽  
Julia Ann Kelly

Business education is often criticized for its failure to develop lifelong skills. This study examines the opinions of 205 students to determine what skills they deem to be important for their future careers. The study then compares the opinions of accounting students against other business disciplines. The results of the study are mixed for the accounting profession. Many of the skills accounting majors ranked as important for their future were not surprising. However, there was some indication that accounting majors may be suffering from a silo effect and are not able to fully grasp how skills learned in other university courses impact their professional success.


2019 ◽  
Vol 12 (2) ◽  
Author(s):  
Eka Yuliana ◽  
Akhmad Riduwan ◽  
Lilis Ardini

<p><strong><em>ABSTRACT:</em></strong><em> Accounting is one of favorite subject for high scholl students who are interested in the socio-humanistic field of study. The accountant profession is also considered by community having broader job opportunities. However, accounting professionals are still limited, as in Stikom Surabaya where the numbers of new accounting students are lesss than other majors. This fact needs to be explored so accurate reasons can be identified and particular information on the less interest on studying accountancy in Stikom Surabaya can be provide for further considerations. Therefore, this study applied qualitative analysis with an interpretive approach. The techniques for data collection where data collection where through Focus Group Discussion (FGD) and interviews. The respondents where 29 people consisting of high school students (class) XII, prospective applicants, accounting students in all levels, non accounting students, accounting teachers, school counsellors and parents. As the resulst, this study councluded that each participant had different perceptions on accounting study and the accounting profession. Most respondents argued that accounting profession dealt with number, had in door office activities, a boring job and serious profession and had no sense of humor. Overall, an accountants is considered as an introvert person. The respondent also conveyed that accounting subject was difficult owing to many calculations and formulas, that the accounting carrier was not prospective for the next 10 years and that the proffesion had highest risk that  other professions. Moreover, the respondents mostly had no information that Stikom Surabaya provides accounting study. They just acknowledged that Stikom was imaged as the campus of engineering, information technology and design.</em></p><p><strong><em>Keyword</em></strong><em> : </em><em>Accountant profession, accounting department, perception about accounting</em></p><p> </p><p><em> </em></p><p><strong>ABSTRAK:</strong> Jurusan akuntansi adalah salah satu jurusan favorit yang diminati siswa SMA pada bidang Soshum dan profesi akuntan adalah profesi dengan peluang kerja yang luas. Akan tetapi tenaga profesi akuntan masih minim dan hal ini juga berdampak pada Stikom Surabaya dengan jumlah mahasiswa baru pada jurusan akuntansi paling sedikit peminatnya dibanding dengan jurusan lainnya. Hal ini perlu digali dari persepsi masyarakat tentang akuntansi yaitu profesi dan kuliah pada jurusan akuntansi agar dapat memberikan informasi penyebab tentang sedikitnya minat studi pada jurusan akuntansi Stikom Surabaya. Surabaya. Analisis kualitatif dengan pendekatan intrepretif dilakukan dalam penelitian ini. Teknik yang digunakan adalah dengan <em>Focus Group Discussion</em> (FGD) dan wawancara. Sejumlah 29 informan diwawancarai yang terdiri dari siswa SMA kelas XII, calon pendaftar, mahasiswa aktif jurusan akuntansi semua tingkat, mahasiswa aktif jurusan non akuntansi, guru akuntansi, guru bimbingan karir dan orang tua. Hasil penelitian diperoleh bahwa persepsi tentang akuntansi dan profesi akuntan berbeda-beda. Sebagian besar informan berpresepsi bahwa akuntansi adalah pekerjaan yang hanya berkutat dengan angka dan hanya duduk di dalam ruangan sepanjang hari dan profesi akuntan adalah profesi yang membosankan, terlalu serius, tidak memiliki rasa humor dan akuntan adalah pribadi yang <em>introvert</em>. Mata pelajaran akuntansi itu sulit dan banyak hitungan dan rumusnya dan karir pada bidang akuntansi tidak prospek untuk 10 tahun kedepan dan resikonya lebih besar dari profesi lainnya. Hasil penelitian juga menunjukkan bahwa sebagian besar informan menyatakan tidak mengetahui bahwa di Stikom Surabaya terdapat jurusan akuntansi dan menurut mereka <em>image</em>nya adalah kampus teknik, teknologi informasi dan desain.</p><p><strong>Kata Kunci:</strong> Profesi Akuntan, Kuliah Jurusan Akuntansi, Persepsi Tentang Akuntansi</p>


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Fruzsina Pataki-Bittó ◽  
Kata Kapusy

Purpose The purpose of this study is to find out the future workforce’s work values and, based on them, to examine the work environment Generation Z are looking for in the situation of job search. Moreover, this study aims to provide ideas for organizations on how to transform the work environment for the post-COVID-19 era to attract and retain employees, especially the members of Generation Z. Design/methodology/approach The research design is based on the theory development method. Data were generated and collected from 28 focus groups and a survey (n = 773). First, initial coding was done with an affinity diagram, followed by the intermediate coding phase, when the authors compared the codings’ results and selected the core data. Finally, the advanced coding resulted in a work value model, which presents Generation Z’s core work value categories. Findings The paper presents a work value theory for Generation Z, which reflects their expectations of the physical work environment and the flexible work arrangements among the work values. To prepare for the post-COVID-19 era, this study suggests organizations applying hybrid working models. Practical implications Based on impacts and expected transformations in office work in the post-COVID-19 era, the paper calls attention to the critical management issues concerning Generation Z’s preferences and expectations. Originality/value The findings propose a broader work value theory approach that highlights the work environment’s convenience features and integrates values that support the employees’ desired lifestyle and well-being.


2016 ◽  
Vol 15 (3) ◽  
pp. 97-111 ◽  
Author(s):  
Sammy X. Ying ◽  
Chris Patel

ABSTRACT We contribute to the literature on professional skepticism by examining the influence of a relevant antecedent personality variable, namely self-construal on skeptical judgments. We examine how Chinese accounting students in two distinct learning and cultural environments, Australia and China, are likely to differ in their self-construal, and how these differences may influence their skeptical judgments. We used final-year undergraduate accounting students as proxies for entry-level auditors. Our results show that Chinese accounting students in Australia scored higher on measures of independent and lower on measures of interdependent self-construal than their counterparts in China. Furthermore, we examine the influence of self-construal on skeptical judgments through two conflicting and competing perspectives, namely auditors' perceived relationship with clients' management and auditors' perceived relationship with their superiors. Our results support the perspective based on auditors' perceived relationship with their superiors and show that interdependents are more skeptical than independents. We argue that interdependents are more concerned with pleasing and maintaining harmonious relationships with their superiors. Therefore, they are more cautious and more rigorous in carrying out their audit duties in order to ensure that they are not criticized by superiors. These findings suggest that possible competing and conflicting perspectives need to be taken into account when examining skeptical judgments. Data Availability: The research instrument is available from the first author.


Author(s):  
Umaru Mustapha Zubairu ◽  
Olalekan Busra Sakariyau

<p>In this paper, the association between religiosity and academic performance among accounting students enrolled at the International Islamic University Malaysia (IIUM) is explored, as recent research demonstrates a positive association between religiosity and academic success. Students' religiosity was measured using proxies from an Islamic perspective, whilst their academic performances were measured using their Cumulative Grade Point Averages (CGPA). The statistical analysis revealed no significant correlation between religiosity and academic performance among accounting students at IIUM. However, a closer examination of the results revealed that students at IIUM possessed high levels of religiosity as well as high levels of academic performances.</p>


2018 ◽  
Vol 27 (4) ◽  
pp. 693-710
Author(s):  
Jinhao Chi ◽  
Melanie E. Leuty ◽  
Emily Bullock-Yowell ◽  
Eric R. Dahlen

The current study examined work value differentiation and profile elevation (PE). Using a sample of 251 college students who provided data on the O*NET Work Importance Profiler online, it was found that (1) when differentiation of work values was calculated using three indices (i.e., high–low differentiation, Iachan differentiation, and variance differentiation), only Iachan differentiation positively related to indecision; (2) none of the three indices of differentiation related to career maturity; (3) work value PE positively related to extraversion and openness and negatively related to depressive symptoms and career indecision but was unrelated to career certainty and neuroticism; and (4) work value PE moderated the relationship between Iachan differentiation and career indecision. The findings from this study have valuable implications for both vocational counselors and clients and should help to improve the utility of individuals’ work values results.


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