Analysis of educational and environmental factors affecting the choice of accounting field among students (Case of Study: Sanandaj Vocational and Technical Schools)

Abstract

Objective: The process of choosing the field of study of students can be affected by various factors depending on the location and time conditions, and the quality and quantity of the number of students can also be different according to the way and amount of field selection in the case of second secondary courses. On the other hand, choosing a secondary school course is one of the most important and influential choices in the life and destiny of students; This choice determines the direction and direction of many events, activities and events in students' lives. This choice may be influenced by parents, friends, teachers and relatives and relatives of students. Therefore, this study was conducted with the aim of analyzing the influencing factors on the choice of accounting field of study among students (case study: students of technical and vocational schools and colleges of Sanandaj).

Method: This research is descriptive and in terms of purpose, it is an applied research. On the other hand, the nature of the data is quantitative. Due to the fact that this research is a survey, a questionnaire was used to collect data. The questionnaire was designed based on a 5-point Likert scale. After compiling and designing the questionnaire, its validity and reliability were calculated. The validity of the research tool was examined by asking experts and specialists for their opinions, and their suggested amendments were applied, and the questionnaire and its items were improved to the number of 27 questions in the pre-test stage. In order to measure the reliability of the research tool, Cronbach's alpha test was used. The value of Cronbach's alpha coefficient for all questions was 0.874. The period of data collection was the winter season of 1402. The statistical population of this study included 674 accounting students in the second year of high school in District 1 of Sanandaj. In this research, the stratified sampling method was used to select the samples, and Cochran's sampling formula was used to determine the sample size, and 280 people were selected as the sample. Of these, only 259 questionnaires were returned. In data analysis, factor and exploratory analysis (through SPSS software, version 26) and confirmatory factor analysis (through AMOS software, version 26) were used. This means that first through exploratory factor analysis the main components of the research are identified and then from the first order confirmatory factor analysis the significance of the relationship between the latent variables and the test items and then using the second order factor analysis to rank these variables based on their influence in forming and the explanation of the influencing factors on the choice of accounting field among students has been investigated.

Findings: The findings indicate the identification of 5 factors: The first factor (talent, intelligence and high ability): Based on the findings of the research, the factors of talent, intelligence and high ability are known as one of the most important factors affecting the choice of accounting study field among students. In this group, the factors of high intelligence and talent, academic progress, interest, talent and ability, progress and creativity in the future and prosperity in life emerged. Based on the findings of the research, the factors of talent, intelligence and high ability are recognized as one of the most important factors influencing the choice of accounting field of study among students. Is. In this group, the factors of high intelligence and talent, academic progress, interest, talent and ability, progress and creativity in the future and prosperity in life emerged. The second factor (occupational, social factors and future opportunities): According to the findings of the research, occupational, social factors and future opportunities are known as one of the factors influencing the choice of accounting field among students. In this group, there are factors such as income and salary, gaining dignity and social status, society's pressures due to the obligation to future employment, continuing education and entering prestigious and government universities, the facilities available in the country and the needs of the public and private sectors. The third factor (educational and school factors): Based on the findings of the research, educational and school factors are one of the known factors influencing the choice of accounting field of study among students. In this group, factors such as the presence of software and hardware facilities, the grades obtained in the first secondary school, the use of school counselors' opinions, teachers' opinions, the quality of teachers' education, the existence of suitable educational resources and textbooks, and the complexity and difficulty of passing It is in other fields. The fourth factor (personal and family factors): Based on the findings of the research, personal and family factors are known to influence the choice of accounting study field among students. In this group, there are factors such as the occupation of parents and family members, the support of family and relatives, childhood interests, having the financial resources to participate in educational classes and using accounting educational resources, providing education expenses and competing with the children of relatives and acquaintances. . The fifth factor (financial factors and personal emotions): based on the findings of the research, financial factors and personal emotions are known as one of the most important factors affecting the choice of accounting field of study among students. In this group, there are factors such as the financial power of the family and emotions. Creativity in the future and prosperity in life, gaining dignity and social status, the need of the public and private sector for the accounting field, the quality of teacher training, competition with the children of relatives and acquaintances, and the financial power of the family and emotions are other factors that influence the choice. It was an accounting major. Also, these identified factors are able to explain 58.751% of the total variance of the factors affecting students' choice of field.

Result: Since the most important factors that include talent, high ability and job opportunities in choosing the field of accounting among students, therefore, the Ministry of Education can pay special attention to these indicators.