FACTORS OF ANTICIPATORY SOCIALIZATION: A STUDY WITH STUDENTS OF ACCOUNTING SCIENCES
DOI:
https://doi.org/10.16930/2237-7662/rccc.v17n52.2601Keywords:
Motivation, Perception of Environment, Involvement, Professional Commitment.Abstract
Motivation, environmental perception, involvement and professional commitment are characterized as sociable elements of an individual. In this context, this study investigates the factors of anticipatory socialization of university students of accounting from two federal universities in the state of Paraná under the conceptual and methodological support of the Astin model. The data were collected through a questionnaire adapted from the study of Ahmad, Anantharaman and Ismail (2012), applied to 71 graduating students in the year 2016, and were treated with the statistical techniques of descriptive analysis and Structural Equation Modeling via Partial Least Square (PLS). The research findings suggest that the motivation and environmental perception factors do not affect in a statistically significant way on the involvement and, consequently, the professional commitment. However, it was confirmed that the motivation positively and significantly affects the professional commitment. Thus, these results instigate future research to include other cognitive characteristics of students that may influence them in the face of professional commitment.References
Ahmad, Z., Anantharaman, R. N., & Ismail, H. (2012). Student’s motivation, perceived environment and professional commitment: An application of Astin’s College Impact Model. Accounting Education, 21(2), 187-208. DOI: https://doi.org/10.1080/09639284.2011.603472
Ardts, J., Janse, P., & Van der Velde, M. (2001). The breaking in of new employees: Effectiveness of socialization tactics and personnel instruments. The Journal of Management Development, 20(2), 159-167. DOI: https://doi.org/10.1108/02621710110382178
Astin, A. W. (1993). Assessment for excellence: The philosophy and practice of assessment and evaluation in higher education. The Journal of Higher Education, 63(6), 717-720. DOI: https://doi.org/10.1080/00221546.1992.11778403
Astin, A. W. (1984). Student involvement: A developmental theory for higher education. Journal of College Student Personnel, 25(4), 297-308.
Baccaro, T. A. (2007). Influência da escolha vocacional no processo de socialização profissional de estudantes de enfermagem. Dissertação de Mestrado, Faculdade de Economia e Administração e Contabilidade de Ribeiro Preto, Ribeirão Preto, São Paulo, Brasil.
Baccaro, T. A., & Shinyashiki, G. T. (2011). Consistência da escolha vocacional e socialização profissional de estudantes de enfermagem. Revista Brasileira de Orientação Profissional, 12(1), 73-82.
Barros, I. M. D. C. (2011). Contributo para a compreensão do processo de (re) construção da identidade profissional no contexto da formação inicial: estudo em estudantes estagiários de educação física. Dissertação de Mestrado, Universidade do Porto, Faculdade de Desporto, Porto, Portugal.
Bastos, V. B., A., & Andrade, J. E. B. (2002). Comprometimento com o trabalho: padrões em diferentes contextos organizacionais. Revista de Administração de Empresas, 42(2), 1-11. DOI: https://doi.org/10.1590/S0034-75902002000200003
Bido, D., Silva, D., Souza, C. A., & Godoy, A. S. (2010). Mensuração com indicadores formativos nas pesquisas em administração de empresas: como lidar com a multicolinearidade entre eles? Administração: Ensino e Pesquisa, 11(2), 245-269. DOI: https://doi.org/10.13058/raep.2010.v11n2.145
Borges, E., & Medeiros, C. (2007). Comprometimento e ética profissional: um estudo de suas relações junto aos contabilistas. Revista de Contabilidade e Finanças, 18(44), 60-71. DOI: https://doi.org/10.1590/S1519-70772007000200006
Cooper, D. R. & Schindler, P. S. (2003). Métodos de Pesquisa em Administração (7a ed.). Porto Alegre: Bookman. DOI: https://doi.org/10.1590/S1415-65552003000300016
Dubar, C. (2003). A socialização: construção das identidades sociais e profissionais. São Paulo: Martins Fontes.
Elias, R. Z. (2006). The impact of professional commitment and anticipatory socialization on accounting students’ ethical orientation. Journal of Business Ethics, 68(1), 83-90. DOI: https://doi.org/10.1007/s10551-006-9041-5
Elias, R. Z. (2007). The relationship between auditing student’s anticipatory socialization and their professional commitment. Academy of Educational Leadership Journal, 11(1), 81.
Elias, R. Z. (2008). Auditing student’s professional commitment, anticipatory socialization, and their relationship to whistleblowing, Managerial Auditing Journal, 23(3), 283-294. DOI: https://doi.org/10.1108/02686900810857721
Everett, J., & Tremblay, M. S. (2014). Ethics and internal audit: Moral will and moral skill in a heteronomous field. Critical Perspectives on Accounting, 25(3), 181-196. DOI: https://doi.org/10.1016/j.cpa.2013.10.002
Farag, M. S., & Elias, R. Z. (2016). The relationship between accounting students personality, professional skepticism and anticipatory socialization. Accounting Education, 25(2), 124-138. DOI: https://doi.org/10.1080/09639284.2015.1118639
Fornell, C. & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: Algebra and statistics. Journal of marketing research, 382-388. DOI: https://doi.org/10.1177/002224378101800313
Hair, J. F., Jr., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2009). Análise multivariada de dados (6a ed.). Porto Alegre: Bookman.
Klem, L. (2006). Structural equation modeling. In Grimm, L. G. & Yarnold, P. R. (Eds.). Reading and understanding more multivariate statistics. Washington: American Psychological Association.
Krug, R. R., & Krug, H. N. (2008). As gratificações e frustrações da docência em Educação Física Escolar para os acadêmicos do CEFD/UFSM em situações de estágio. Revista Digital Lecturas: Educación Física y Deportes, 13(125), 1-10.
Low, M., Davey, H., & Hooper, K. (2008). Accounting scandals, ethical dilemmas and educational challenges. Critical perspectives on Accounting, 19(2), 222-254. DOI: https://doi.org/10.1016/j.cpa.2006.05.010
Mahdavikhou, M., & Khotanlou, M. (2012). New approach to teaching of ethics in accounting introducing Islamic ethics into accounting education. Procedia-Social and Behavioral Sciences, 46, 1318-1322. DOI: https://doi.org/10.1016/j.sbspro.2012.05.294
Mastracchio, N. J. (2005). Teaching CPAs about serving the public interest. The CPA
Journal 76, 6.
Murray, M. C. (2006). Reframing Responsibility for Academic Success: A Causal Model Measuring the Impact of Student Attributes in the First Year of College. Ph.D. Dissertation, Faculty of the Graduate School of the Maryland, College Park, USA.
Pascarella, E. T. & Terenzini, P. T. (2005). How college affects students: A third decade
of research. San Francisco: Jossey-Bass Publishers.
Pitney, W. A. (2002). The professional socialization of certified athletic trainers in high school settings: A grounded theory investigation. Journal of Athletic Training, 37(3), 286-292.
Ringle, C. M., Silva, D., & Bido, D. (2014). Modelagem de equações estruturais com utilização do SmartPLS. Revista Brasileira de Marketing, 13(2) 56-73. DOI: https://doi.org/10.5585/remark.v13i2.2717
Santos, P. V. S. (2013). Adaptação à universidade dos estudantes cotistas e não cotistas: relação entre vivência acadêmica e intenção de evasão. Dissertação Mestrado, Universidade Federal da Bahia, Salvador, Bahia, Brasil.
Setyadi, E. J. (2008). The relationship between professional commitment and socialization to repress the orientation of the Ethics of Accounting Students. Diponegoro University, Jawa Tengah, Indonésia.
Schleich, A. L. R. (2006). Integração a educação superior e satisfação acadêmica de estudantes ingressantes e concluintes: um estudo sobre relações. Dissertação de Mestrado de Educação, Universidade Estadual de Campinas, Campinas, São Paulo, Brasil.
Saat, M. M., Porter, S., & Woodbine, G. (2012). A longitudinal study of accounting students’ ethical judgment making ability. Accounting Education, 21(3), 215–229. DOI: https://doi.org/10.1080/09639284.2011.562012
Shinyashiki, G. T., Mendes, I. A. C., Trevizan, M. A., & Day, R. A. (2006). Professional socialization: students becoming nurses. Revista Latino-Americana de Enfermagem, 14(4), 601-607. DOI: https://doi.org/10.1590/S0104-11692006000400019
Smith, L. M. (2003). A fresh look at accounting ethics (or Dr. Smith goes to Washington). Accounting Horizons, 17(1), 47-49. DOI: https://doi.org/10.2308/acch.2003.17.1.47
Waugaman, W. R., & Lohrer, D. J. (2000). From nurse to nurse anesthetist: The influence of age and gender on professional socialization and career commitment of advanced practice nurses. Journal of Professional Nursing, 16(1), 47-5. DOI: https://doi.org/10.1016/S8755-7223(00)80011-3
Weidman, J. C., Twale, D. J., & Stein, E. L. (2001). Socialization of Graduate and Professional Students in Higher Education: A Perilous Passage? ASHE-ERIC Higher Education Report, Volume 28, Number 3. Jossey-Bass Higher and Adult Education Series. Jossey-Bass, Publishers, Inc., 350 Sansome Street, San Francisco, CA 94104-1342.
Downloads
Published
How to Cite
Issue
Section
License
The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules.
This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional.
