e-journal

Students’ major choice in accounting and its effect on their self-efficacy towards generic skills

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Purpose – The objective of this paper is to explore undergraduate students’ self-efficacy of their
generic skills in an attempt to identify whether a student’s choice of a major in accounting develops
these types of skills.
Design/methodology/approach – The present paper collected its data from a survey administered
in September, 2007 to undergraduate students studying at an Australian university located in the
nation’s capital. The questionnaires were distributed to students who were enrolled in both a Bachelor
of Commerce and a Bachelor of Business Administration degree. In these degrees, students can major
in any business-related subject including business administration, human relations, finance, financial
planning, and accounting. From a total response of 174 students, 165 students were identified as
effective respondents.
Findings – The findings have indicated that accounting programs produce a limited impact on
improving students’ self-efficacy in relation to what is required in today’s accounting profession.
An improvement is found in one’s self-efficacy of analytical skills only. Further analysis confirmed
that there are other stronger predictors such as job experiences and the native language of English,
which will affect students’ higher self-efficacy of generic skills.
Originality/value – This paper successfully contributes to the literature on students’ self-efficacy by
providing the first empirical evidence on the effect that an undergraduate accounting curriculum in
Australia has on developing students’ self-efficacy of generic skills. Tertiary educators, by revamping
current accounting programs, will assist future graduates develop a full range of generic skills that are
necessary for them to compete in today’s competitive accounting environment.

Keywords Skills, Students, Accounting education, Curricula, Australia

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Informasi Detail

Judul Seri

Asian Review of Accounting

No. Panggil

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Penerbit

: Emerald Group., 2010

Deskripsi Fisik

Asian Review of Accounting Vol. 18 No. 2, 2010 pp. 131-147

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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