Cultural Values and Accounting Career-choice Factors

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HOSSEINI SEYED ALI; KHOEINI MAHIN

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Journal Paper

Paper Information

Journal: Journal of Empirical Research in Accounting Year:2020 | Volume:10 | Issue:37 Page(s): 55-80

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Information Journal Paper

Title

Cultural Values and Accounting Career-choice Factors

Author(s)

HOSSEINI SEYED ALI | KHOEINI MAHIN | Issue Writer Certificate

Keywords

Cultural attitudeQ1

career-choiceQ1

Accounting ProfessionQ2

Abstract

Career choice has become a complex science due to development of Information and Communication Technology (ICT) and professional knowledge and effective intrinsic or extrinsic factors. The influence of these factors is different on various cognitive styles and one of the most effective factors on cognitive styles is Cultural attitude. This research investigates accounting career-choice factors, considering the dimensions of cultural values. This study is a quantitative and descriptive research. The Hofstede Cultural attitude Questionnaire (1980) is used to collect data. The sample includes 143 students in the first semester of the year 2018-2019. Data are analyzed using discriminant analysis. The results show that parents, teachers and peers have influences on accounting career-choice of students characterized by large power distance and collectivism. Likewise, the "belief" and "material objects" are factors not influencing accounting career-choice of students in societies characterized by collectivism and strong uncertainty avoidance cultures.

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