دانلود رایگان مقاله لاتین متخصصان جلسات میزگرد از سایت الزویر
عنوان فارسی مقاله:
مزایای برقراری تماس با متخصصان در جلسات میزگرد: درک دانشجویان کارشناسی از تجربه
عنوان انگلیسی مقاله:
The benefits of providing contact with practitioners in round table forums: Undergraduate student perception of the experience
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بخشی از مقاله انگلیسی:
3. Research questions
In this paper, we study the impact that activities related to auditing profession have on undergraduates, through a proxy measured by the utility of an extra-academic activity, a round table of young auditors. We use this proxy because past experiences asking directly about their personal perceptions of auditing in a round table showed almost 100% of total satisfaction 1 The auditing profession has been questioned after several scandals, and auditing firms, aware of students’ negative perception, are trying to improve the social image of the professional auditing career (Jeacle, 2008; Picard, Durocher, & Gerdron, 2014). Following previous literature, students will not act as a rational investor in education when approaching their employability (Rees, Gorard, Fevre and Furlong, 1997), as their decisions will be affected by their perceptions, attitudes and personal dispositions (Tomlinson, 2007). Moreover, as we mentioned before, students’ perceptions are an important factor to analyse as they play an important role in students’ learning outcomes (Lizzio et al., 2002; Ramsden, 1991). Then we hypothesize that students that are satisfied with this kind of activities change into a positive perception of the accounting profession. Hence our first research question states that: RQ1: Do students positively perceive real-life focused activities based on professional experiences? Measuring the positive perception by the proxy of utility, we expect high values of this proxy as a way to validate this extracurricular activity. The positive perception of this activity could be a way to encourage students to become professional auditors. Students’ academic achievements and performance are affected by certain factors, related to their biography and experiences. According to prior literature, those main factors are social environment (Allen, 1992), including the fact of belonging to a minority (Cabrera, Nora, Terenzini, Pascarella & Serra Hagedorn, 1999), and gender (Allen, 1992). Gender is of a special interest when studying the auditing and accounting professions. Some authors point out that women have a higher presence in junior positions, but they are underrepresented on firm’s boards (Dambrin & Lambert, 2008) and they tend to work in smaller companies (Broadbent & Kirkham, 2008). This circumstance has been a question of interest not only for Anglo-Saxon countries (Barker & Monks, 1998) but also for other European countries like France (Dambrin & Lambert, 2008) or Spain (Carrera, Gutierrez, & Carmona, 2001) and even Asian countries like Japan (Komori, 2008), showing that cultural factors affect the social women’s role, although a glass ceiling remains for all those different contexts (Broadbent & Kirkham, 2008). Thus, our second research question related to those factors that may affect students’ perception is the following: RQ2: What are the factors affecting students’ perception of extracurricular activities? The answer to this question is important not only for lecturers or college/university staff but mainly for auditing firms because students will become their workers and partners and being well-prepared from the freshman year is an investment in good professionals.
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