عوامل موثر برانتخاب رشته دانشجویان حسابداری در دانشگاه‌های ایران

بادآور نهندی, یونس; تقی زاده خانقاه, وحید

doi:10.22051/jera.2017.16129.1714

عوامل موثر برانتخاب رشته دانشجویان حسابداری در دانشگاه‌های ایران

نوع مقاله : مقاله پژوهشی

نویسندگان

¹ دانشیار گروه حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران

² دانشجوی دکتری حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران

10.22051/jera.2017.16129.1714

چکیده

فرایند انتخاب رشته تحصیلی دانشجویان می‌تواند تحت تاثیر عوامل متعددی قرار گیرد که در این پژوهش برخی از آن‌ها بررسی شده است. هدف این پژوهش بررسی عوامل موثر بر انتخاب رشته تحصیلی دانشجویان حسابداری در دانشگاه‌های ایران است. روش پژوهش توصیفی از نوع پیمایشی و جامعه آماری شامل دانشجویان حسابداری کشور است که با استفاده از نمونه‌گیری تصادفی نمونه‌ای به حجم 180 نفر از دانشگاه‌های تهران، علامه طباطبایی، شهید بهشتی، شیراز، فردوسی مشهد و آزاد اسلامی واحد تبریز انتخاب شد. برای جمع‌آوری داده‌ها پرسشنامه ای با 32 گویه طراحی شد. روایی محتوایی پرسشنامه توسط متخصصان و روایی سازه آن از طریق تحلیل عاملی اکتشافی بررسی شد. پایایی ابزار نیز از طریق آلفای کرونباخ تایید شد. داده‌ها با استفاده از تجزیه و تحلیل مولفه‌های اساسی، آزمون‌های آماری t تک نمونه‌ای، فریدمن و مجموعه اعداد فازی مثلثی تحلیل شدند. نتایج آزمون تی تک نمونه‌ای نشان داد که عامل راهنما (24/3) و انتظارات از حرفه (86/3) بالاتر از حد متوسط و عامل درک (75/2) و ویژگی‌های شخصی (86/2) کمتر از حد متوسط در انتخاب رشته حسابداری دانشجویان تاثیر داشته است. همچنین نتایج آزمون فریدمن و همچنین مجموعه اعداد فازی مثلثی نشان می‌دهد که به ترتیب عامل انتظارات از حرفه و راهنما به عنوان معیارهای مهم در انتخاب رشته حسابداری می‌باشد و سپس عامل ویژگی‌های شخصی و در نهایت عامل درک در اولویت آخر می‌باشد.

کلیدواژه‌ها

عنوان مقاله [English]

Accounting Major Choice in Iranian Universities

نویسندگان [English]

Younes Badavar Nahandi ¹
Vahid Taghizadeh khanqah ²

¹ Department of accounting, Tabriz branch, Islamic azad university, Tabriz, Iran

² Department of accounting, Tabriz branch, Islamic azad university, Tabriz, Iran

چکیده [English]

Process of students' major choosing can be affected by several factors some of which are investigated by this study. The aim of this study is to investigate the factors influencing in choosing accounting major in Iranian universities. The research method is descriptive-survey and the sample consists of 180 accounting students selected from Tehran, AllamehTabataba'i, ShahidBeheshti, Shiraz, Ferdowsi Mashhad and Tabriz Islamic Azad Universities using the random sampling. To collect data, a questionnaire is designed with 32 items. Validity of contents and structure of the questionnaire is reviewed by experts and exploratory factor analysis, respectively. Reliability of tools is confirmed through Cronbach's alpha. Data are analyzed using principal components analysis, one-sample T-test, Friedman test and triangular fuzzy numbers. One sample t-test results show that the Guidance Factor (3. 24) and Career Expectation Factor (3. 86) have more than average effect and Perception (2. 75) and Personal Characteristics (2. 86) Factors have less than average effect on choosing accounting major. Also, results from Friedman test as well as triangular fuzzy numbers show that the Career Expectation Factor and Guidance Factor are the most important criteria for choosing accounting major, respectively. Thus, personal characteristics factor and perception factor place in the later ranks, respectively.

کلیدواژه‌ها [English]

Accounting Major
Guidance Factor
Career Expectation Factor
Perception Factor
Personal Characteristics Factor

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