Research shows that the perceptions that people hold are an important influence on career decisions. This study examines Irish secondary school students' perceptions of the work of an accountant and the accounting profession. Students are found to hold a traditional view of the profession considering it to be boring, definite, precise and compliance driven. Students who are studying accounting in school have less negative views than those not studying the subject. Females view accounting as more definite, precise and compliance driven than males. Students' perceptions are influenced by the study of the subject at school, the factual media and teachers. They believe that society holds the profession in high esteem but lower than some other professions. These findings suggest that if the profession is to be successful in attracting students who have the skills and attributes to become effective accountants, it must seek to influence students' perceptions of accounting by providing them with a realistic portrayal of the work of an accountant.Students' perceptions, careers in accounting, career decisions, status of professions,
The higher education literature demonstrates that a student's approach to learning is a critical factor in determining the quality of the learning outcome. This is the first study undertaken in an Irish context which examines the relationship between accounting students' approaches to learning and their learning outcomes. The Approaches and Study Skills Inventory for Students (ASSIST) is used to measure the approaches to learning adopted by first year students in their study of management accounting. Students' learning outcomes are represented by their performance in the various assessment components of that module. Gender differences are specifically considered in this study. The analysis reveals that for the full group the deep and strategic approaches are positively associated with high academic performance and the instrumental approach is associated with poor performance. This relationship exists for female students but, surprisingly, there is little evidence of a relationship between performance and learning approaches for male students. This may be explained by male students failing to effectively report their actual approach to learning.Learning Approaches, Learning Outcomes, Assist, Academic Performance, Gender Differences,
This paper examines the validity of the Approaches and Study Skills Inventory for Students (ASSIST) for use with accounting students in the United States (USA) and Ireland. Using factor analysis, the three expected learning approaches - deep, strategic and surface apathetic - were clearly identified. Furthermore, comparable factor patterns were revealed for both cohorts of students. These findings offer US and Irish accounting educators the opportunity to develop a better understanding of the learning of their students and the potential to undertake comparative research.approaches to learning, ASSIST, US and Irish accounting students,
Purpose -The purpose of this paper is to assess the levels of burnout experienced by accounting and finance academics in Ireland. Design/methodology/approach -Data for this cross-sectional survey study were collected from 100 accounting and finance academics teaching in Irish third level institutions. Independent sample t-tests, one way analysis of variance (ANOVA) and step-wise multiple regression analysis were used to analyse the data. Findings -Results indicate that the majority of accounting and finance academics experience low or average burnout with regard to emotional exhaustion and depersonalisation but encounter a high degree of burnout with regard to personal accomplishment. While none of the background or workload variables captured in the study explain variation in the levels of burnout experienced, some aspects of job satisfaction are significant predictors of the three dimensions of burnout.Research limitations/implications -The cross-sectional design of this study does not allow causal inferences to be made. Furthermore, since all data were self-reported, it is possible that common method variance may be an issue. Despite these limitations, results suggest that increasing faculty members' job satisfaction can be a useful strategy for preventing academic burnout. Originality/value -This is the first study to examine the issue of burnout among academics in an Irish context. Moreover, it is one of the few studies, which has explored the phenomenon of burnout among university faculty members.
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