Title:

Search for knowledge and professional scepticism of accounting students – an experimental study

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Research Papers of Wrocław University of Economics

Creator:

Ciołek, Maciej

Subject and Keywords:

auditing ; search for knowledge ; accounting students ; experimental study ; HPSS ; audyt ; szukanie wiedzy ; studenci rachunkowości ; badanie eksperymentalne

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515; s. 243-257

Abstrakt:

The purpose of this study is to examine whether university accounting programs shape such ‘search for knowledge’ trait in significantly more effective comparing other university programs in the field of economy. For this purpose I conducted an experimental study using Hurtt Professional Skepticism Scale – HPSS which is one of the most recognized skepticism measures. I surveyed 432 students of Poznań University of Economics who follow either accounting program or management program (control group). The results showed that only programs in accounting increased the mean level of ‘search for knowledge’ trait significantly comparing to management program. The robustness analysis showed that gender, professional experience and length of service had no statistically significant impact on results

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2018

Resource Type:

artykuł

Format:

application/pdf

Resource Identifier:

doi:10.15611/pn.2018.515.19

Language:

eng

Relation:

Global Challenges of Management Control and Reporting ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu