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Assessing the impact of accounting perceptions on accounting major choice based on students' personal characteristics
Robert Horvat, Nika Pučko, 2025, original scientific article

Abstract: In the paper, the impact of selected popular perceptions about accounting and the accounting major on the accounting major choice was assessed for the sample of undergraduate business school freshmen. Rather than observing differences between accounting majors' and non-accounting majors' perceptions themselves, a novel approach was used, focused on the observation of differences between accounting majors' and non-accounting majors' personal characteristics, deemed as relevant for their fit with selected popular accounting perceptions. Regression coefficients obtained from regressing these personal characteristics on the accounting major choice variable were used as evidence for the impact of observed accounting perceptions on accounting major choice. Results suggest an important impact of some of the popular accounting perceptions on students' decision whether to major in accounting or not.
Keywords: accounting, accounting major choice, accounting perceptions, personal characteristics
Published in DKUM: 02.06.2025; Views: 0; Downloads: 7
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Raziskava dejavnikov, ki vplivajo na odločitev študentov za študij računovodstva
Nika Pučko, 2023, undergraduate thesis

Abstract: V diplomskem delu na vzorcu študentov visokošolskega strokovnega programa Ekonomsko-poslovne fakultete Univerze v Mariboru proučujemo vpliv (1) osebnostnih dejavnikov, (2) izkušenj študentov z računovodskim predmetom v prvem letniku ter (3) percepcij študentov o sebi in svojih kompetencah, poklicu računovodij in delu na področju računovodstva na njihovo odločitev za študij na tej usmeritvi. Rezultati kažejo na statistično značilen negativen vpliv negativnih izkušenj z računovodskim predmetom v prvem letniku ter več statistično značilnih povezav s percepcijami študentov o sebi, svojih kompetencah ter o poklicu in delu računovodij. Odločitev za študij računovodstva najmočneje povezana s percepcijami študentov o: (1) svojih matematičnih sposobnostih in veselju do dela s številkami – pozitivna zveza, (2) svoji redoljubnosti in natančnosti – pozitivna zveza, (3) svojem znanju tujega jezika – negativna zveza, (4) svojem veselju do učenja – pozitivna zveza, (5) svojem veselju do dela v pisarni – pozitivna zveza, (6) raznolikosti in razgibanosti dela v računovodstvu – pozitivna zveza, (7) ustvarjalnosti dela v računovodstvu – pozitivna zveza in (8) pomembnosti znanja matematike in veselja do dela s številkami v računovodskem poklicu – negativna zveza.
Keywords: odločanje o študiju, stereotipi, osebnostne lastnosti, kompetence, percepcije.
Published in DKUM: 09.10.2023; Views: 398; Downloads: 109
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