Philosophical Mentality and Educational Accounting Success

Document Type : Research Paper

Authors

1 Assistant Professor of Accounting, Faculty of Management and Accounting, Islamic Azad University, Karaj Branch, Karaj, Iran.

2 Msc of Accounting, Faculty of Management and Accounting, Islamic Azad University, Karaj Branch, Karaj, Iran.

Abstract

This research investigates the relation between philosophical mentality and educational success of accounting students. The sample consists of 202 and 198 accounting students of governmental and Islamic Azad universities, respectively, over the period from 2015-2016. The research data is collected through questionnaires from students. To test the hypotheses, Equality of two means test and Correlation test using multivariate regression are applied. Results show that philosophical mentality is effective on educational success of accounting students in degree of bachelor; however, it is more effective on educational success of master accounting students in governmental universities than Islamic Azad universities. Also, findings from multivariate regression analysis indicate that educational success in bachelor degree of accounting field is a function of interest level to the field, diploma type and philosophical mentality, and in master degree of accounting field is a function of university type.

Keywords

References

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History

  • Receive Date: 05 January 2017
  • Revise Date: 05 August 2019
  • Accept Date: 17 October 2017

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