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journal of Value & Behavioral Accounting 2021, 6(11): 277-305 Back to browse issues page
Investigating the Factors Affecting the Professional Commitment of Accounting Students Using an Anticipatory Socialization Model
Fahime Ebrahimi 1, Reza Taghizadeh2, Amin Rostami3
1- Assistant Professor of Accounting, Jahrom University, Jahrom, Iran (Corresponding Author) , febrahimi@jahromu.ac.ir
2- Assistant Professor of Accounting, Yazd University, Yazd, Iran (rezataghizadeh@yazd.ac.ir)
3- Assistant Professor of Accounting, Isfahan University, Isfahan, Iran (a.rostami@ase.ui.ac.ir)
Abstract:   (758 Views)
The purpose of this study is to investigate the factors affecting the professional commitment of accounting students as a result of the anticipatory socialization process and in the framework of the college impact model of input-environment-output. This study is a descriptive and correlational research and the statistical population of this study consists of accounting final year undergraduate students of public universities across the country. The information required for this study was collected by completing a questionnaire by 190 students in 2020. In order to test the hypotheses, the partial least squares structural equation modelling has been used. The results of the study indicate a positive and significant effect of studentschr motivation and their involvement on professional commitment. The results also show a positive and significant effect of studentschr motivation on the perceived environment and their involvement. In addition, the results suggest that student involvement plays a mediating role in the relationship between motivation and professional commitment as well as in the relationship between perceived environment and professional commitment. The results of this study indicate that the input-environment-output model can provide a suitable framework for examining the process of anticipatory socialization and explaining the factors affecting the professional commitment of accounting students, as the outcome of the anticipatory socialization process.
Keywords: Professional commitment, Anticipatory socialization, Input- environment-output model, Motivation, Involvement.
Full-Text [PDF 497 kb]   (165 Downloads)    
Type of Study: Research | Subject: Special
Received: 2021/07/2 | Accepted: 2021/08/25 | Published: 2021/08/23
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Ebrahimi F, Taghizadeh R, Rostami A. Investigating the Factors Affecting the Professional Commitment of Accounting Students Using an Anticipatory Socialization Model. journal of Value & Behavioral Accounting. 2021; 6 (11) :277-305
URL: http://aapc.khu.ac.ir/article-1-1008-en.html

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Volume 6, Issue 11 (8-2021) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
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