影响会计学生就业选择的因素外文翻译.docVIP

外文翻译 原文 Factors influencing accounting students career choice Material Source: Accounting Education 6 (1), 13-23 (1997) Author: Pak Auyeung and John Sands Abstract This study investigates the relative influence of career-choice factors on accounting students from different cultural backgrounds. As a measure of cultural variability, the individualism-collectivism dimension tends to polarize Australian students relative to Hong Kong and Taiwanese students.For this reason, this study employs the individualism-collectivism dichotomy to examine the importance of factors which influence the comparative career choices of Australian, Hong Kong and Taiwanese students, in selecting accountancy as a career. Results indicate that the factors:parental influence, peer influence, teacher influence and association with others in the field, have greater impact on career choices for Hong Kong and Taiwanese students, whereas Australian students tended to be more influenced by aptitude for subject matter. Materials entity factors (availability of employment, prestige and social status, earning potential, cost of education and year of study) surprisingly emerged as formative concerns for Hong Kong and Taiwanese students, more so than for their Australian counterparts. Keywords: career choice, accounting students, cultural backgrounds Introduction Two recent studies (Gul et al., 1989; 1992) have focused on the factors that influence Australian accounting students in their career-choice decisions. This set of hypothesized variables takes on different meanings and emphases when applied to different cultures (Fyans et al., 1983). Gul et al. (1992) suggest that the disregard of cultural variations may constitute a limitation in career-choice studies. Implied in this suggestion is a need to clarify the importance of career-choice determinants in different cultures, a step this present study takes by examining the influence of career-choice factors embedded in a cultural context. In a multicul