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(1592) KNOWLEDGE OF THE ACCA QUALIFICATIONS AMONG THE STUDENTS OF THE ACCREDITED POSTGRADUATE STUDIES

机译:(1592)了解认可的研究生学习学生的ACCA资格

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Nowadays, under the conditions of an increasing uncertainty and a growing risk, entrepreneurship brings about the necessity for the employers to employ highly skilled professionals who possess vast knowledge of finance and accounting. Due to that, an increasing demand for such professionals has been observed in the labour market. Educational institutions ought to both actively respond to those needs and creatively shape the offer for the labour market. The Management Faculty of the Gdansk University has been continuously immersed in the issues involving the current market requirements by analysing, preparing and offering strictly-profiled accredited master-of-science and postgraduate studies in the areas of finance, accounting, and management. This paper presents the outcomes of the third stage of the questionnaire research carried out at the University of Gdansk as a part of a project titled ‘Research on the Students’ Knowledge of the Brands of Professional Auditing and Accounting Bodies’. The project was aimed at yielding answers to the following questions: whether the students of the accredited postgraduate studies know the activities performed and the qualifications offered by the ACCA (the Association of Chartered Certified Accountants); what reasons were behind the choice of accredited postgraduate studies by the people currently being employed and whether the employers’ expectations had influenced the employees’ choice; how the students perceive the financial and the non-financial benefits of attending the accredited postgraduate “ACCA Accounting’ studies; what is the students’ level of English language. The following methods were applied during the conduct of the research: 1 A questionnaire survey was distributed to 59 students of the “ACCA Accounting’ accredited postgraduate study; responses were received from 54 students, representing the rate of 91.5%. The survey consisted of 32 questions and was divided into two parts: a) the first part concerned the factors influencing the students’ choice of the studies, the envisaged realization of the complete qualification, as well as their command of English; b) the second tackled the issues related to the students’ familiarity with the ACCA as an organization, the scope of the qualification offered thereby, as well as the financial and the non-financial benefits resulting from the study programme; 2 In order to find out whether the students link their professional careers with the qualification, a logit model (logistic regression) was applied. In social sciences, such dichotomous models are often applied to explain the behaviour of qualitative variables upon the endogenous variables which may also be qualitative. The adopted binary dependent variable and the independent variables have been retrieved from the responses to the survey. The research was concentrated exclusively on the students of the accredited postgraduate ‘ACCA Accounting’ studies at the University of Gdansk. Therefore, the obtained outcomes are restricted only to this group of the respondents. To enrich the picture, prospective research focusing on other accredited postgraduate studies offered by various universities in Poland should be carried out as well. We believe that the research constitutes a basis for adjusting the university’s educational offer to the growing expectations of the employers on the one hand and to the expectations of the professionals who seek to succeed in their careers on the other.
机译:如今,在不确定的条件下,不确定的风险和不断增长的风险,企业家精神带来了雇主的必要性,雇主使用具有丰富的财务和会计知识的高技能专业人士。因此,在劳动力市场中观察到对这些专业人员的需求日益增长。教育机构应该积极应对这些需求,并创造性地为劳动力市场的报价塑造。格但斯克大学的管理能力沉浸在涉及当前市场要求的问题中,通过分析,准备和提供严格认可的认可,在金融,会计和管理领域进行严格认可的科学硕士学位和研究生研究。本文介绍了格但斯大学调查研究所研究的第三阶段的结果,作为“研究专业审计和会计机构”品牌的知识研究的项目的一部分。该项目旨在产生以下问题的答案:认可的研究生学生是否知道所履行的活动以及ACCA(特许注册会计师协会)所提供的活动;目前正在受雇的人民获得认可的研究生学习的理由以及雇主的期望是否影响了员工的选择;学生如何感知到参加认可的研究生“ACCA会计”研究的财务和非经济利益;什么是学生的英语水平。在研究期间应用以下方法:1调查问卷调查分发给59名“ACCA会计”认可的研究生学习;收到54名学生的回复,代表率为91.5%。该调查由32个问题组成,分为两部分:a)第一部分涉及影响学生选择研究的因素,设想实现完整的资格,以及他们的英语指挥; b)第二次应对与学生熟悉与ACCA为组织有关的问题,从而提供资格的范围,以及研究计划所产生的财务和非经济利益; 2为了了解学生是否将其专业职业与资格联系起来,应用了Logit模型(Logistic回归)。在社会科学中,这种二分法模型通常应用于解释在内源性变量上的定性变量的行为,这也可能是定性的。通过对调查的响应来检索采用的二进制依赖变量和独立变量。该研究专门集中在格但斯克大学认可的研究生学习的学生。因此,所获得的结果仅限于该群体的受访者。为了丰富地图,侧重于波兰的各大学提供的其他认可的研究生研究的前瞻性研究也应进行。我们认为,该研究构成了将大学教育提议调整到雇主日益增长的雇主的教育提议,以及寻求在其职业生涯中取得成功的专业人士的期望。

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