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اثر پاداش های مالی، ملاحظات بازارکار، شخصیت، ارزش های اجتماعی و آموزش حرفه ای در انتخاب شغل حسابدار بخش عمومی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار حسابداری، گروه حسابداری، دانشکده اقتصاد و حسابداری، دانشگاه رازی، کرمانشاه، ایران

2 کارشناسی‌ارشد حسابداری، دانشکده اقتصاد و حسابداری، دانشگاه رازی، کرمانشاه، ایران

چکیده

توسعه سریع دنیای تجارت منجر به ایجاد فرصت‌های شغلی متعدد برای نیروی کار شده است. افراد معمولا شغلی را انتخاب می‌کنند که به آن علاقه‌مند باشند و توانایی لازم را برای ایفای آن داشته باشند. فارغ‌التحصیلان حسابداری یکی از افرادی هستند که این امکان برایشان وجود دارد که وارد بازار کار شوند و به همین ترتیب حسابداری یک حرفه مهم در دنیای تجارت می‌باشد. یک فرد با سابقه تحصیلی حسابداری می‌تواند مشاغل مختلفی از جمله حسابداری دولتی، حسابداری مدیریت، حسابداری مالی و آموزش حسابداری را دنبال کند. در پژوهش حاضر اثر پاداش‌های مالی، ملاحظات بازار کار، شخصیت، ارزش‌های اجتماعی و آموزش حرفه‌ای در مورد انتخاب شغل به عنوان حسابدار بخش عمومی مورد بررسی قرار گرفته است. داده‌های این پژوهش از طریق پرسشنامه‌ای که بین 384 دانشجو مقاطع مختلف رشته حسابداری توزیع شد جمع‌آوری گردید، هم‌چنین برای تحلیل داده‌ها از روش حداقل مربعات جزئی استفاده شد. نتایج نشان داد که پاداش‌های مالی، ملاحظات بازار کار، شخصیت، ارزش‌های اجتماعی و آموزش حرفه‌ای، تاثیر مثبت و معناداری بر انتخاب شغل به عنوان حسابدار بخش عمومی دارد.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

The Effect of Financial Rewards, Market Considerations, Personality, Social Values, and Professional Training on Choosing a Public Sector Accountant Job

نویسندگان [English]

  • Saman Mohammadi 1
  • Hanieh Jaberi 2

1 Assistant Professor of Accounting, Faculty of Economics and Accounting, Razi University, Kermanshah, Iran

2 Master of Accounting, Faculty of Economics and Accounting, Razi University, Kermanshah, Iran.

چکیده [English]

The rapid development of the business world has created numerous job opportunities for the workforce. Accounting graduates are among those who can readily enter the job market, and accounting remains a vital profession in the business world. Individuals with an accounting background can pursue various roles, including positions in public sector accounting. The data of this research was collected through a questionnaire distributed among 384 accounting students at different academic levels. The results revealed that financial rewards, labor market considerations, personality, social values, and professional training have a positive and significant effect on the choice of a career as a public sector accountant.

Introduction

Globalization of the economy, international integration, and economic growth have driven the professionalization of various disciplines. To address the needs and challenges of economic development, professionals must seek innovative solutions. One field directly tied to these challenges is the accounting profession, which has undergone significant changes in recent decades. Those entering the accounting profession today play a role that extends far beyond its traditional scope. The accounting profession primarily involves providing financial services, and public interest in this field continues to grow year after year. This increasing interest has led to the expansion of accounting education at various levels. Accounting graduates have the flexibility to choose from a wide range of career paths, including roles as government accountants, management accountants, and accounting educators. Upon completing their studies, accounting graduates can work as either government or non-government accountants. A government accountant works for a government agency and provides audit, tax, consulting, and accounting services. To contribute to the growing literature in the field of accounting, this research examines whether financial rewards, labor market considerations, personality traits, social values, and education influence the career choices of accounting students as government accountants.

Literature review

Financial rewards are monetary compensation given to employees for their performance in an organization. Studies have shown that public sector accountants assist the public and organizations by providing information about financial portals and receive financial rewards. Based on this, the first hypothesis is presented:
H1: Financial rewards have a positive and significant effect on choosing a job as a public sector accountant.
The working environment refers to the physical, social, and psychological conditions in which a job is performed. These conditions include objects and people that influence work life. Accordingly, the second hypothesis is proposed:
H2: Market considerations have a positive and significant effect on the choice of a public sector accountant job.
Personality traits are one of the topics discussed in every profession. Personality, as a way of classifying human characteristics, is a determinant of individual behavior in choosing a job and has a significant impact on this choice. Based on this, the third hypothesis is proposed:
H3: Personality has a positive and significant effect on the choice of public sector accountant job.
Values ​​are ideals and principles that guide human behavior. Social value is considered a fundamental concept in sociology and represents something accepted by everyone. It is recognized as a factor that reflects personal capability within society. Based on this, the fourth hypothesis is proposed:
H4: Social values ​​have a positive and significant effect on the choice of public sector accountant job.
Vocational training involves improving skills and striving for success. The importance of accounting education lies in the benefits it provides to the universities that offer it. Accordingly, the fifth hypothesis is proposed:
H5: Vocational training has a positive and significant effect on the choice of a public sector accountant job.

Research Methodology

The statistical population of this research comprises accounting students at all academic levelsof accounting. In order to collect data collection was conducted using a questionnaire (Ningrum & Karsiati, 2022) consisting of two parts. The first part included demographic questions, while the second part contained questions related to the research variables. The questionnaire was distributed online via Google Forms, and a total of 384 completed questionnaires were analyzed.

Results

In this research, the partial least squares technique was used to fit the model and test the hypotheses. The findings showed that Cronbach's alpha and composite reliability for the research variables were greater than 0.7, confirming the reliability of the model. The average variance extracted for the variables exceeded 0.5, indicating convergent validity. Additionally, the values ​​along the main diagonal were larger than those ​​below the diagonal, confirming the model’s divergent validity. The factor loadings of the indicators were greater than 0.3, demonstrating a favorable relationship between the items and the variables. The t-statistic was greater than 1.96 in all cases, indicating that the factor loadings were statistically significant. Finally, the overall fit index was 0.702, signifying a strong model fit.

Conclusion

The results indicate that financial rewards have a positive and significant effect on choosing a job as a government accountant. This means that higher financial rewards lead to an increased likelihood of selecting a career as a public accountant. Expectancy theory supports this finding, suggesting that providing satisfactory rewards is appropriate when employee performance is good.
Additionally, the results showed that market considerations have a positive and significant effect on choosing a job as a government accountant. This implies that the availability of government accounting jobs and ease of access to information about these roles significantly influence job choice, making it a common option for accounting graduates.
The findings also demonstrated that personality has a positive and significant effect on choosing a job as a government accountant. A job aligned with an individual’s personality type enhances job satisfaction and work performance, emphasizing the importance of personality in career choice. Social values were also found to ​​have a positive and significant effect on choosing a job as a government accountant. The greater the social values ​​for the public accounting profession, the more likely individuals are to choose it as a career. The public accounting profession is highly respected in society, contributing to its appeal.
Finally, the results indicated that professional training has a positive and significant effect on choosing a job as a government accountant. Training enhances accountants’ competence and self-confidence, encouraging them to pursue a career in public accounting. Participation in seminars and acquiring specialized skills further improve their knowledge and capabilities, reinforcing their professional growth.

کلیدواژه‌ها [English]

  • Financial Rewards
  • Labor Market Considerations
  • Personality
  • Social Values
  • Professional Training
  • Government Accounting
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مطالعات تجربی حسابداری مالی
دوره 21، شماره 84
دی 1403
صفحه 99-134
فایل ها
سابقه مقاله
  • تاریخ دریافت: 04 فروردین 1403
  • تاریخ بازنگری: 05 تیر 1403
  • تاریخ پذیرش: 09 تیر 1403
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