طراحی و اعتبارسنجی الگوی آموزشی دانشجویان تحصیلات تکمیلی حسابداری در دانش و مهارت مورد نیاز در پژوهش های کیفی و کمی (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
واحدهای آموزشی حسابداری تمرکزی بسیار محدود بر توسعه مهارت ها در برنامه های درسی دارند. کارفرمایان این بحث را گزارش کرده اند که خواهان مهارت ها و ویژگی های متنوع در فارغ التحصیلان جدید حسابداری برای حفظ منافع اقتصادی در محیط کار هستند. هدف پژوهش حاضر طراحی و اعتبارسنجی الگوی آموزشی دانشجویان تحصیلات تکمیلی حسابداری در دانش و مهارت مورد نیاز در پژوهش های کیفی و کمی و تبیین و شناسایی مؤلفه ها و شاخص های آن است. جامعه آماری پژوهش شامل خبرگان است. در فاز کیفی، با استفاده از روش نمونه گیری غیرتصادفی از نوع زنجیره ای (گلوله برفی)، 25 مصاحبه با خبرگان (اساتید رشته حسابداری و مدیریت مالی) انجام شد. در فاز کمی، نیز 157 نفر از فارغ التحصیلان دکتری رشته حسابداری به عنوان نمونه با روش نمونه گیری تصادفی تعیین شدند و پرسشنامه پژوهش بین آنان توزیع شد. برای تحلیل داده های کیفی از روش تحلیل تم استفاده شده است. در بخش تحلیل تم، 8 مقوله اصلی در قالب 30 مقوله فرعی و 196 مفهوم شناسایی شدند. برای تحلیل داده های کمی و اعتبارسنجی الگو از رویکرد معادلات ساختاری با نرم افزار اسمارت پی ال اس استفاده شده است. یافته ها حاکی از آن است که 196 مفهوم در قالب 30 تم فرعی و 8 تم اصلی فراگیر شامل کمی و اقتصادسنجی، کیفی، مقاله نویسی، پایان نامه نویسی، کسب مهارت های حرفه ای و آموزش عمومی، کسب مهارت های فناوری، اخلاق پژوهش و کسب دانش در زمینه های مختلف مورد نیاز حسابداری استخراج شده اند که اجزای الگوی پیشنهادی آموزشی دانشجویان تحصیلات تکمیلی حسابداری در دانش و مهارت مورد نیاز در پژوهش های کیفی و کمی را تشکیل داده اند. همچنین، نتایج پژوهش نشان داد الگوی پژوهش دارای برازش مطلوب است و تمامی مفاهیم شناسایی شده به صورتی معنادار مقوله های مربوط را تبیین کرده اند؛ بنابراین، از این الگو می توان به عنوان راهبرد نوآورانه برای تدوین کنندگان برنامه های آموزشی دانشجویان تحصیلات تکمیلی حسابداری با عملکرد بالا استفاده کرد.Designing and Validating an Educational Model of Accounting Graduate Students in the Knowledge and Skills Required in Qualitative and Quantitative Research
Accounting education courses have a very limited focus on skills development in the curriculum, which is reported by employers who want diverse skills and attributes in accounting graduates to maintain economic interests in the workplace. The aim of the current research is to design and validate an educational model of accounting graduate students in the knowledge and skills required in qualitative and quantitative research and to explain and identify its components and indicators. The statistical population of the research included experts, and in the qualitative phase, 25 interviews were conducted with them (professors of accounting and financial management) using a non-random and chain sampling method (snowball). In the quantitative phase, 157 doctoral graduates in accounting were determined as a sample by random sampling and the research questionnaire was distributed among them. Theme analysis method was used to analyze qualitative data. In the theme analysis section, 8 main categories were identified in the form of 30 sub-categories and 196 concepts. Structural equation approach with Smart PLS software was used for quantitative data analysis and model validation. Findings indicated 196 concepts in the form of 30 sub-themes and 8 comprehensive main themes including quantitative and econometrics, qualitative, essay writing, thesis writing, professional skills acquisition and general education, technology skills acquisition, research ethics and knowledge acquisition in various fields. The accounting requirements have been extracted, which are the components of the proposed educational model for accounting graduate students in the knowledge and skills required in qualitative and quantitative research. Also, the results of the research showed that the research model has a good fit and all the identified concepts have meaningfully explained the relevant categories; Therefore, this model can be used as an innovative strategy for curriculum developers of high-performing accounting graduate students. Keywords: Educational Model, Graduate Students of Accounting, Knowledge and Skills, Quantitative and Qualitative Research. Introduction The role of higher education institutions is not only to train graduates who are able to work in new jobs, but to prepare human resources who can contribute to the development of their jobs. For this reason, an important output of universities, especially at the graduate level, is to train students as worthy researchers who possess acquired knowledge and skills to conduct research and publish its results in a specific research field. Research skills refer to the abilities necessary to conduct research. Research skills can be classified into two groups: 1- skills that are necessary to review and evaluate surveys, experiments and other studies related to real issues in the field of research, and 2- skills that are necessary to conduct research such as designing, implementing and analyzing data and Interpretation and generalization of findings. Research report skills can also be added to this categery. This research has met a new dimension of the educational needs of graduate accounting students in the knowledge and skills needed in qualitative and quantitative research and provides effective steps to reduce the knawledge gap between professors and graduate accounting students. In general, an attempt has been made to conduct a comprehensive and extensive study of the knowledge and skills required in qualitative and quantitative research, and it seems that the validation of the obtained model will be effective in strengthening the results. Therefore, in the developing accounting environment of Iran, designing and presenting a coherent model, in addition to emphasizing the valuable findings of other researchers, as well as expanding the theoretical foundations, to present and evaluate the knowledge and skills required in qualitative and quantitative research seems necessary. In this context, this research, based on the opinions of experts, professors and graduate students of accounting, will seek to answer this uestion: what are the most important knowledge and skills needed in qualitative and quantitative research for graduate students of accounting? Methodology The current research is a hybrid research and was chosen in the qualitative part of the research from among the many approaches of qualitative research to examine the dimensions and components of the educational model of accounting graduate students in the knowledge and skills required in qualitative and quantitative research for theme analysis approach. In this section, in-depth semi-structured interview was used to collect data and to identify experts, the snowball technique, which is one of the targeted sampling methods, was used. The statistical population of the research in the qualitative part were all the experts (professors of accounting and financial management) who, in addition to having full experience, expertise on the subject of knowledge and skills required in qualitative and quantitative research, are also experts in this field an the quantitative part, the statistical population of the study is made up of Ph.D. graduates in the field of accounting. For sampling, simple random sampling was used, and for determining the sample size, the formula for structural equation modeling was used. To determine the degree of desirability of the proposed model, a questionnaire was designed based on the main categories and themes extracted from the codings. The questionnaire included 8 main dimensions and 95 questions, which are designed and adjusted in a 5-point Likert scale (very high, high, medium, low and very low) and are graded from 1 to 5. After designing the questionnaire, in a preliminary study, in order to estimate the validity of the questionnaire; it was sent to the professors of accounting and financial management. Based on receiving corrective feedback and modifying the wordings of the questionnaire, according to their opinion, the validity of the questionnaire and the compatibility of the topic with the questions and the usability and appropriateness of the questions were ensured. Based on this, it was found that the questions of the questionnaire have the power to explain and test the designed measurement tool. Finding The findings indicated 196 concepts in the form of 30 sub-themes and 8 comprehensive main themes including quantitative and econometrics, qualitative, essay writing, thesis writing, professional skills acquisition and general education, technology skills acquisition, research ethics and knowledge acquisition in various fields. The accounting requirements have been extracted, which are the components of the proposed educational model for accounting graduate students in the knowledge and skills required in qualitative and quantitative research. Also, the results of the research showed that the research model has a good fit and all the identified concepts have meaningfully explained the relevant categories. Discussion and Conclusion Students are one of the main elements of universities that will form the main body of various organizations and bodies of the society. Their satisfaction with the activities carried out in the university can influence their attitude towards their field of study in order to create motivation and maintain and improve the quality of education. Recognizing the needs and concerns of students, material and spiritual support, creating a suitable platform, providing tools and other facilities, and research are among the measures that can provide the basis for the emergence of graduate students' talents. Lack of motivation of students in the university, weak group spirit and lack of scientific enthusiasm is one of the internal shortcomings of the country's education system and a serious problem in universities. The model of the present research comprehensively expresses the effect of different types of factors affecting the knowledge and skills required in qualitative and quantitative researches, and finally, it helps to control the amount of education as well as the quality of education in qualitative and quantitative researches in universities, and in general, will lead to the improvement of education among graduate accounting students. Acknowledgment The study "Designing and Validating the Educational Model of Accounting Graduate Students in the Knowledge and Skills Required in Qualitative and Quantitative Research" was developed to complete the lack of a comprehensive model for sense of presence. I thank professionals' guidance.
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