[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
:: Volume 6, Issue 11 (8-2021) ::
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
References
1. Ahmad, Z., R. Anantharaman, and H. Ismail. 2012. Students’ Motivation, perceived environment and professional commitment: An application of Astin’s college impact model. Accounting Education 21 (2): 187–208.
2. Alrizqi, D. G., F. I. Ibad, and M. Feriady. 2021. The impact of student engagement towards computer accounting competence of accounting education student in Indonesia. In International Conference on Strategic Issues of Economics, Business and, Education, 67-70, Atlantis Press.‌
3. Aranya, N., J. Pollock, and J. Amernic. 1981. An examination of professional commitment in public accounting. Accounting, Organizations and Society 6 (4): 271-280.‌
4. Ardts, J., P. Janse, and M. Van der Velde. 2001. The breaking in of new employees: effectiveness of socialization tactics and personnel instruments. The Journal of Management Development 20 (2): 159–167.
5. Astin, A. W. 1984. Student involvement: A developmental theory for higher education. Journal of College Student Personnel 25 (4): 297-308.‌
6. Astin, A. W. 1993. Assessment for excellence: The philosophy and practice of assessment and evaluation in higher education. Phoenix, AZ. Oryx.‌
7. Baker, R., and S. Wick. 2020. Undergraduate accounting students’ perception of a course in accounting research and theory. Accounting Research Journal 33 (1): 217-233.
8. Bertalanffy, L. V. 1968. General Systems Theory: Foundations, Development, Applications (New York: George Braziller, INC): 32.‌
9. Biggs, J. B. 1989. Approaches to the enhancement of tertiary teaching. Higher Education Research and Development 8 (1): 7-25.‌
10. Christensen, A. L., and A. M. Woodland. 2016. Is participation in the volunteer income tax assistance (VITA) program associated with students' problem-solving skills and professional commitment?. Issues in Accounting Education 31 (1): 71-90.
11. Cohen, J. 1992. A power primer. Psychological bulletin 112(1): 155-159. ‌
12. Elias, R. Z. 2007. The relationship between auditing students’ anticipatory socialization and their professional commitment. Academy of Educational Leadership Journal 11 (1): 81–90.
13. Gardner, S. K. 2010. Faculty perspectives on doctoral student socialization in five disciplines. International Journal of Doctoral Studies 5 (2): 40-53.‌‌
14. Geiger, M. A., and E. A. Cooper. 1996. Using expectancy theory to assess student motivation. Issues in Accounting Education 11: 113-130.‌
15. Hair, J. F., G. T. M. Hult, C. Ringle, and M. Sarstedt. 2017. A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
16. Harwati, D. S., and P. M. P. Heri Yanto. 2017. Vocational high school students accounting competence prediction model by using ASTIN EO model. Dinamika Pendidikan 12 (2): 98-113.
17. Lee, K., J. J. Carswell, and N. J. Allen. 2000. A meta-analytic review of occupational commitment: Relations with person and work-related variables. Journal of Applied Psychology 85 (5): 799-811.
18. Leong, L., S. Y. Huang, and J. Hsu. 2003. An empirical study on professional commitment, organizational commitment and job involvement in Canadian accounting firms. Journal of American Academy of Business 2 (2): 360–370.
19. Li, W., Wright, P., Rukavina, P. and M. Pickering. 2008. Measuring students’ perceptions of personal and social responsibility and the relationship to intrinsic motivation in urban physical education. Journal of Teaching in Physical Education 27(2): 167–178.
20. Linnenbrink, E. A., and P. R. Pintrich. 2003. The role of self-efficacy beliefs in student engagement and learning in the classroom. Reading &Writing Quarterly 19 (2): 119-137.‌
21. Lui, S. S., H. Ngo, and A. W. Tsang. 2001. Interrole conflict as a predictor of job satisfaction and propensity to leave: a study of professional accountants. Journal of Managerial Psychology 16 (5): 469–484.
22. Pike, G. R., G. D., Kuh, and R. M. Gonyea. 2003. The relationship between institutional mission and students’ involvement and educational outcomes. Research in Higher Education 44 (2): 241–261.
23. Porter, L. W., R. M. Steers, R. T. Mowday and P. V. Boulian. 1974. Organizational commitment, job satisfaction, and turnover among psychiatric technicians. Journal of Applied Psychology 59 (5): 603- 609.
24. Rowell, L., and E. Hong 2013. Academic motivation: Concepts, strategies, and counseling approaches. Professional School Counseling 16 (3), 2156759X1701600301.
25. Weight, W. 1977. An empirical study of the professional socialization of accounting students. International Journal of Accounting 13 (1): 53–77.
26. Yanto, H., J. M. Mula, and M. H. Kavanagh. 2011. Developing student’s accounting competencies using Astin’s IEO model: An identification of key educational inputs based on Indonesian student perspectives. In Proceedings of the RMIT Accounting Educators' Conference, 2011: Accounting Education or Educating Accountants?. University of Southern Queensland.‌
Add your comments about this article
Your username or Email:

CAPTCHA



XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

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


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 6, Issue 11 (8-2021) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
Persian site map - English site map - Created in 0.07 seconds with 29 queries by YEKTAWEB 4375