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INVESTIGATING THE INFLUENCE OF EXPECTED REWARDS ON THE CAREER INTENTIONS OF ACCOUNTING STUDENTS
39 ABSTRACT
It is commonly accepted around the world that a shortage of accounting skills exists, and South Africa is no exception. Various reasons may account for these skills shortages in the field of accounting. What students' perceptions are of a career in accounting and whether these perceptions influence their intentions of following such a career, is not known. The primary objective of this study was to investigate the perceptions that students have of a career in accounting and to establish the influence of these perceptions on their intentions to enter the profession. The respondents were students studying diplomas in accounting at the Nelson Mandela Metropolitan University. A total of 246 usable questionnaires were returned. Factor analysis was performed and Cronbach's alpha coefficients calculated to assess the validity and reliability of the measuring instrument. Descriptive statistics were calculated to summarise the data, and multiple regression analysis was undertaken to investigate whether relationships exist between the rewards expected and intentions to follow a career in accounting. The findings showed that the students participating in this study were positive and had high expectations with regard to the rewards they would receive in following a career in accounting. Future prospects as well as Stimulating and flexibility significantly influenced their intentions to follow a career in the field.
KEYWORDS
Accounting students, Accounting perceptions, Field of accounting, Intrinsic rewards, Extrinsic rewards
NELSON MANDELA METROPOLITAN UNIVERSITY Ms TG Beck (tracyb@nmmu.ac.za)
NELSON MANDELA METROPOLITAN UNIVERSITY Prof PJW Pelle