Enrolment motivation of accounting doctoral students: professionally qualified and non-professionally qualified accountants

IF 2.8 4区管理学 Q2 BUSINESS, FINANCE

Accounting Forum Pub Date : 2021-12-01 DOI:10.1080/01559982.2021.2001127

A. Ward, N. Brennan, Judith Wylie

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引用次数: 2

Abstract

ABSTRACT The gap between accounting research and practice can be bridged by academic faculty who are professionally qualified and research trained. However, accounting suffers an acute shortage of accounting doctoral graduates, especially those with a professional accounting qualification, due to a lack of enrolments. This study examines the motivation of 36 accounting doctoral students, including 13 professionally qualified and 23 non-professionally qualified, to provide insights on what makes accounting doctoral education attractive to potential doctoral applicants. Their motivation is analysed using self-determination theory (SDT), which predicts that enrolment to doctoral education is more likely with self-motivated or self-determined individuals. Motivations for enrolling for doctoral education include expectations of a career in academia, enjoyment of research or interest in the topic, status of the PhD qualification and work-life balance. Professionally qualified doctoral students were motivated to enrol because of dissatisfaction with their professional career and lack of autonomy. The paper identifies five motivations for enrolling for doctoral education not reported in the prior literature.

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会计博士生的招生动机:专业资格会计人员和非专业资格会计人员

会计研究和实践之间的差距可以由学术教师谁是专业资格和研究训练的桥梁。然而，由于招生不足，会计专业面临着会计博士毕业生的严重短缺，特别是那些具有专业会计资格的人。本研究考察了36名会计博士生(包括13名专业资格和23名非专业资格)的动机，以了解是什么让会计博士教育对潜在的博士申请者具有吸引力。他们的动机分析使用自决理论(SDT)，该理论预测，招收博士教育更有可能是自我激励或自我决定的个人。攻读博士学位的动机包括对学术事业的期望、对研究的享受或对课题的兴趣、博士资格的地位以及工作与生活的平衡。具有专业资格的博士生之所以报名，是因为他们对自己的职业生涯不满意，缺乏自主权。本文确定了先前文献中未报道的五个招收博士教育的动机。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Forum BUSINESS, FINANCE-

CiteScore

5.20

自引率

6.50%

发文量

期刊介绍： Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum''s main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.