1、 外文翻译 原文 Factors influencing accounting students career choice Material Source: Accounting Education 6 (1), 13-23 (1997) Author: Pak Auyeung and John Sands Abstract This study investigates the relative influence of career-choice factors on accounting students from different cultural backgrounds. As
2、a measure of cultural variability, the individualism-collectivism dimension tends to polarize Australian students relative to Hong Kong and Taiwanese students.For this reason, this study employs the individualism-collectivism dichotomy to examine the importance of factors which influence the compara
3、tive career choices of Australian, Hong Kong and Taiwanese students, in selecting accountancy as a career. Results indicate that the factors:parental influence, peer influence, teacher influence and association with others in the field, have greater impact on career choices for Hong Kong and Taiwane
4、se students, whereas Australian students tended to be more influenced by aptitude for subject matter. Materials entity factors (availability of employment, prestige and social status, earning potential, cost of education and year of study) surprisingly emerged as formative concerns for Hong Kong and
5、 Taiwanese students, more so than for their Australian counterparts. Keywords: career choice, accounting students, cultural backgrounds Introduction Two recent studies (Gul et al., 1989; 1992) have focused on the factors that influence Australian accounting students in their career-choice decisions.
6、 This set of hypothesized variables takes on different meanings and emphases when applied to different cultures (Fyans et al., 1983). Gul et al. (1992) suggest that the disregard of cultural variations may constitute a limitation in career-choice studies. Implied in this suggestion is a need to clar
7、ify the importance of career-choice determinants in different cultures, a step this present study takes by examining the influence of career-choice factors embedded in a cultural context. In a multicultural society such as Australia, a better understanding of the impact of career preference determin
8、ants on various cultural groups may help to improve existing recruitment practices within the accounting profession. This need for understand-ing is driven in part by increases in the number of full-fee overseas students in Australia Statistics published by the Department of Employment, Education an
9、d Training (1994) document a 20% increase in full-fee paying students in 1993, with students from HongKong dominating the most popular fields, namely business, administration and economics. An improved understanding of the impact of cultural variations on career decision-making may be useful for Aus
10、tralian universities in selecting appropriate marketing strategies to better compete for a share of the international student market. The present study aims to investigate the relative influence of career-choice factors on accounting students froth different cultural backgrounds. Previous cultural S
11、tudies (Triandis et al. 1988; 1990; Markus and Kitayama, 1991)suggest that concepts of individualism-collectivism (a basic dimension of cultural variability) can be employed to explain the general pattern of difference in social behaviour , as well as to account for differences in definitions of the
12、 .self and of its relations to ingroups and outgroups. Specifically, this paper adopts the individualism-collectivism cultural dimension as a means to examine the relative importance of factors that influence the career-choice decisions of Australian, Hong Kong and Taiwanese students. in selecting a
13、ccountancy.as a career. These places were selected because (1980. 1983) cultural behaviour analyses have shown that Australia differs greatly from Hong Kong and Taiwan on the individualism-collectivism dimension. An active understanding of cultural variability is clearly of interest to accounting ed
14、ucators, who are likely to encounter an increasing number of Hong Kong and Taiwanese students enrolled in course of study in .Australian tertiary institutions. Career-choice factors The number of career-choice determinants or factors identified in previous studies are many and varied. Some researche
15、rs (e.g. Kidd and Naylor.991)refer to basic career choice dimensions which are strongly correlated, while others (e.g. Gul et al. 1989) define determinants in terms of factors which are weakly correlated. Ginzberg(1951)identifies three categories of occupational-choice dimensions and groups these as
16、 values: concomitant value. extrinsic value and intrinsic value. Super(1957) reports 15 dimensions in his model, which are reduced by OConnor and Kinnane(1961)to the following six factors: independence-variety, work conditions and associates, social-artistic. security and material aspects, prestige,
17、 and heuristics and creativity. OConnor and Kinnanes(1961)six factors are often used in analyses of preference questionnaires. In accounting literature, several career-choice studies have been conducted to identify factors influencing individuals in choosing accounting as a career (Ashworth, 1969; C
18、arpenter and Strawser.1970: Evans 1974; Thielens, 1974; Paolillo and Estes, 1982; Gul et al., 1989; Bundy and Norris, 1992). Paolillo and Estes(1982) model includes 12 career-choice factors: earning potential association with others in the field, parental influence. cost of education, social status
19、attainment, job satisfaction, years of formal education required. aptitude for subject matter, teacher influence, peer influence, previous work experience 一 and availability of employment. A synthesis of these 12 factors forms the basis of Gul et al(1992) in their analysis of cognitive style. The mo
20、tivation of many prior studies has been a belief in the need both to understand and influence the career decision choices of potential accounting students This study relies upon the 12 career-choice factors described by Paolillo and Estes (1982). These factors have been found to exert some influence
21、 on the career-choice decisions of accounting students. However, it is reasonable to expect some variation in the relative strength of these factors in influencing the career choices of students from different cultures. To the best of our knowledge this study is the first to attempt a cross-cultural
22、 validation of Paolillo and Estes(1982) 12 career-choice factors. In terms of self theory (Wepman and Heine, 1963; Marx, 1963; Wyss, 1966; Meissner, 1978; Wylie, 1974, 1979), the components of significant others, materials, and beliefs constitute a useful three-mode division of psychological awarene
23、ss. Chu (1979, 1985) argues that the self develops through interactions involving these three broad entities and ones own environment. The significant others entity refers to the selfs social environment, in particular with whom one interacts in various kinds of role relations. The materials entity
24、relates to the selfs physical environment, on which one relies for survival. The beliefs entity refers to ones inner self and involves notions of self-efficiency and social competence. Paolillo and Estes (1982) 12 career-choice factors can be grouped into these three categories for purposes of this
25、study: the significant others entity comprises parental influence, teachers influence, peers influence and association with others in the field; the materials entity comprises availability of employment, prestige and social status, earning potential, cost of education and years of study consideratio
26、ns; and the beliefs entity comprises job satisfaction, aptitude for subject matter and previous work experience. This tripartite grouping enables a framework for cultural comparison. Chu (1979, 1985) has stressed that of these entities, significant others are of crucial importance and are themselves
27、 the products of the general cultural milieu. The general nature of self in a cultural group tends to persist in the absence of forceful disruption by external elements. Individualism versus collectivism By singling out culture as a limitation of their study, Gul et al. (1992) imply that the impact
28、of the 12 career-choice factors will be different across cultural groups. In order to examine the cross-cultural generalizability of these 12 career-choice factors, it is necessary to clarify the meaning of culture as a concept by breaking it down into dimensions of cultural variation. Hofstede (198
29、0, 1983) has identified four dimensions of culture: individualism, power distance, uncertainty avoidance and masculinity. 译文 影响会计学生就业选择的因素 资料来源 : 会计教育 6(1),13-23(1997) 作者： Pak Auyeung 和 John Sands 摘要 本文研究了来自不同文化背景的会计学生的职业选择因素的相对影响。作为一种文化变异的测量 , 相对于香港和台湾的学生 ,活动的尺寸倾向于极化澳大利亚学生。因为这个原因 ,本研究采用二分法活动来检查影响澳大
30、利亚、香港和台湾的学生 ,在选择会计作为一种职业选择时的因素的重要性。结果表明以下几个因素 :父母的影响 ,同伴的影响 ,老师的影响和领域内的其他协会，对于香港、台湾学生在职 业选择时有较大影响 ,而澳大利亚的学生们倾向于更受归结为主题的影响。材料实体因素 (就业的可用性、信誉、社会地位、盈利潜力 ,教育成本和研究的年份 )令人惊讶的是香港和台湾学生比澳大利亚的同行们更加关心造型的关系。 关键词 :职业选择、会计学生、文化背景 介绍 最近的两项研究 (Gul et al,1989;1992)主要集中在澳大利亚会计专业学生在他们的职业选择决定时的影响因素。这组虚拟变量呈现不同的意思和重点当应用于
31、不同的文化 (Gul et al,1983) Gul et al (1992)建议，忽视文化的变更可能 会在职业选择研究中构成限制。这个建议是暗示着阐明在不同的文化中职业选择决定因素的重要性的需要 ,本研究踏出的第一步是检验嵌套在文化环境中的职业选择影响因素。在一个多元文化社会如澳大利亚，更加深入的理解在各种文化群体中，职业偏好决定因素的影响，将会有助于提高在现有的会计行业中的招募。这需要理解 推动了部分的人数增加全额的海外学生在澳大利亚统计部门发布的就业、教育和培训 (1994)文件在1993 年增长了 20% 全额支付给学生 ,香港的学生支配最受欢迎的领域 ,包括商业、管理和经济。提出了一
32、种改进的理解在文化差异对职 业决策的影响可能有助于澳大利亚大学在选择合适的营销策略为更好地在国际学生市场上竞争。 本研究旨在调查出生在不同的文化背景下的会计学生的职业选择因素的相对影响。以前的文化研究 (Triandis 等 .1988 年 ,1990; Markus 和Kitayama,1991)建议个人主义 -集体主义的概念 (一种文化变异性的基本尺度 )可以用来解释社会行为差异性的通用模式，就像在定义自身和涉及集团内外部的预付差异。具体地说 ,本论文采用个人主义 -集体主 义的文化尺度作为一种澳大利亚、香港、台湾学生在选择会计工作作为事业的职业选择决定影响因素的重要性的检验。这些地方被挑
33、选出来是因为 Hofstedes (1980.1983)文化行为的分析表明 ,在个人主义 -集体主义文化尺度上，澳大利亚与香港和台湾有很大差别。一种对文化差异小的积极理解是有可能遇到越来越多数量的在澳大利亚高等院校修读课程学习的香港和台湾学生的会计教育者的感兴趣是明显的 ,。 职业选择因素 在过去的研究中，职业选择决定因素或因子的数量是多种多样的。一些研究人员 (例如 . Kidd and Naylor .1991),是指基本的事业选择密切相关的维度 ,而另一些人 (例如 .Gul 等 .1989)根据决定的因素从弱相关关系下定义。Ginzberg(1951)定义了第三大类职业选择的尺寸和组织
34、价值观：这些相伴的价值 .外在价值与内在价值。 Super (1957) 在他的模型中报告了 15 个维度 ,并减少了 OConnor 和 Kinnane (1961)的以下六大要素：独立性变化、工作条件和同事、社会艺术、安全和材料方面、声望、启发式和创造力。 OConnor and Kinnanes (1961)的 6 个因素通常被用来分析 偏好的问卷。会计文献中，几个职业选择的研究被用来引导确定选择会计作为个人职业生涯的确认因素 (Ashworth,1969； Carpenter 和 Strawser.1970； Evans,1974;Thielens,1974；Paolillo 和 Es
35、tes， 1982； Gul 等 ,1989； Bundy 和 Norris,1992).Paolillo 和 Estes (1982)模型包括 12 个职业选择因素 :同一领域里与其他人的潜在收益 ,父母的影响 .教育成本 ,社会地位成就，工作满意度、必须的正式教育年数 .主题的才能 ,老师的影响、 同龄人的影响 ,先前的工作经验一和就业的可用性。这 12个因素的综合形成了 Gul 等人 (1992)在他们的分析认知方式的的基础。许多之前的研究激励使潜在的会计学生相信了解和影响职业决策选择。 本研究依赖 Paolillo 12 和 Estes(1982)描述的职业选择因素。这些因素在会计的学
36、生职业选择决定中发挥了一定影响。然而 ,我们有理由期待 ,从某种相关的强势的变化上讲 ,这些因素影响了来自不同的文化学生的职业选择。据我们所知这项研究第一次尝试跨文化的验证 Paolillo 和 Estes(1982) 12 个职业选择 因素。 另 外重要的实体是指自我的社会环境、特别是各种角色关系的相互作用。材料实体与自身赖以生存的物理环境有关。 Chu (1979,1985)认为自我发展通过经历这三个主要涉及单位和自己的环境的相互作用。信仰实体是指一个人的内在自我的概念 ,涉及到自我效能和社会胜任力。在自身理论方面 (Wepman 和 Heine,1963;Marx,1963;Wyss,1
37、966;Meissner,1978; Wylie,1974,1979),重要人物 ,材料 ,和信仰的组成构成一种有用的心理意识的三个模式的分工。 Paolillo 和 Estes (1982)12 种职业选择因素可以根据本研究目的划分为这三大类：重要人物实体包括父母的影响、教师的影响、同伴的影响和同一领域他人的关联；材料实体包括就业的可用性、声望、社会地位、潜在收益、教育成本和必须的正式教育年数的考虑；信仰实体包括工作满意度、主题的才能和先前的工作经历。这种三等级分组法使组建文化比较框架成为可能。 Chu(1979,1989)强调这些实体 ,重要的其他人都是至关重要的和那些本身一般的文化环境的产物。文化群体中，自我的一般特性更倾向于坚持缺乏强有力外部因素的损坏。 个人主义与集体主义 通过挑 选出文化作为他们研究中的一种限制 , Gul 等 (1992)暗示在不同文化团体中， 12 中职业选择因素的影响将会不同。为了检验这 12 个职业选择因素的跨文化普遍性 ,必须澄清文化作为文化变化维度的概念。 Hofstede (1980,1983)确定了四个文化维度：个人主义、权利差距、不确定性规避和男子化。
