Race and the development of career interest in accounting

Data from the AICPA (2009b) show that African–Americans comprise only 1% of CPAs and were only 4% of new hires by CPA firms in academic year 2007–2008. The current study uses social cognitive career theory to examine whether this shortage of diversity may be caused by differences between African–American and Caucasian students in factors that lead to career interest in accounting. Students were surveyed on two key personal variables: self-efficacy and outcome expectations. Results suggest that African–American students are more likely than Caucasian students to perceive accounting as providing outcomes that match their values. However, favorable perceptions may be countered by differences in self-efficacy. African–American students value outcomes provided by accounting, but they may have less confidence, compared to Caucasian students, that they can successfully complete the course of action necessary to enter the profession.     

城市低保对象动态管理研究:基于“救助生涯”的视角

由于有劳动能力人士构成我国城市低保对象的主体,因此,如何建立合理的制度安排,促进有劳动能力对象积极求职和就业,实现救助和就业之间的平衡关系是今后一段时间我国城市低保制度需要着重解决的难题之一。通过借鉴Saraceno提出的"社会救助生涯"来界定动态管理,并简要分析其影响因素,总结了国际社会所采取的动态管理的实务经验,从经济激励措施和促进求职制度安排两个方面分析了我国城市低保动态管理的主要特点及其不足之处,提出了进一步完善我国城市低保对象动态管理的对策建议。     

The Impact of Career Capital on Expatriates' Perceived Marketability

We examine how the development of three types of career capital (knowing how, knowing whom, and knowing why) during an international assignment affects the perceived marketability of organizational expatriates. Using the perceived marketability perspective and long‐term follow‐up data, we show that knowing how is seen as the most transferable type of career capital, while the development of other aspects of career capital has little impact on perceived marketability. We also show that career capital development is more recognized in the external market than by current employers. Our findings expand our understanding of long‐term career marketability among people who have completed international assignments. © 2015 Wiley Periodicals, Inc.     

公司社会声望与高管薪酬:公共服务抑或职业声誉

本文基于"隐性—显性"契约激励研究范式,探讨公司社会声望对高管薪酬的影响以及作用机制。本文选取2009—2017年间的非金融A股上市公司为样本,研究发现,拥有较高社会声望的公司,其高管显性薪酬较低。具体而言,公共地位较高的国有企业、具有较高市场声誉的民营上市公司,其高管薪酬平均而言分别比其他上市公司低4.97%和6.30%。进一步地,我们发现公司声望对我国高管显性薪酬契约存在两种作用机制:一方面,公共地位较高的国有企业,可以为高管带来较高的社会声誉和社会认可,满足了"公共服务"类高管的社会声望偏好,从而降低了显性薪酬的支付水平;另一方面,市场声誉较高的民营企业,可以为高管带来较高的职业声誉和未来职业利益,符合"以商为荣"类高管的社会声望偏好,使高管愿意接受较低的显性薪酬。本文的结论为公司声望作为一种有价值的资源,可以对高管显性薪酬形成议价能力提供了重要证据,揭示了公司声望对高管显性契约激励的影响路径;同时,为国有企业高管薪酬契约设计以及激励机制提供了一定启示。     

Retail career attractiveness to college students: Connecting individual characteristics to the trade-off of job attributes

This study examines how U.S. business college students evaluate the attractiveness of potential job opportunities by making trade-offs among important job attributes. Using a conjoint approach, we examine the relative importance of industry type, starting salary, five-year salary, training, benefits, and work-life balance in job choice decisions. We also examine the effects of job applicants' career expectations and core competencies on their job choice determinants. An analysis of 162 business students' evaluations of 27 job profiles indicates that five-year-salary outweighs all other attributes. Their career expectations and core competencies have a substantial influence on their ensuing job choice. We suggest recruitment strategies to target recent college graduates with consideration of individuals' different career expectations and core competencies.     

Working the skies: Changing representations of gendered work in the airline industry, 1930–2011

The influence of the media, whether print, celluloid or contemporary electronic, on life and career choices, particularly from a gender perspective is well documented. Indeed, the power of today’s e-media imagery has, arguably, a more ubiquitous influence on such decisions than was in the case for previous generations. However, both traditional print and more contemporary media influencers remain important and, therefore, gaining an understanding of their role in the representation of gendered work, both historically and in a modern context, is of considerable value. Working in the sky, whether as a pilot or member of the cabin crew, continues to hold a fascination and attraction for potential entrants that far exceeds the technical demands or financial rewards of the reality of such work. Perceived as ‘glamorous’ work since the early days of commercial flight in the 1930s, this tag has largely remained, despite major changes to the business and workplace environment in the intervening years. Commercial aviation is an area of work that has inspired a genre of influential romantic literature and numerous ‘real-life’ recollections alongside serious academic analysis. This paper charts the representation of, in particular, female flight attendant work from its ‘golden era’ through to the present context where the influence of the low-cost airline model has radically impacted upon the working environment within the sector. The discussion focuses on the broad ‘genre’ of airline-related employment literature, drawing on romantic, comic and biographical accounts alongside sources that address this theme from academic/research perspectives, in order to ask whether contemporary representation is any more a true reflection of this work than that during previous generations. In undertaking this analysis, this paper draws upon the role and career representation literature, particularly with respect to embodied and gendered work.     

The relationships among professional competence,job satisfaction and career development confidence for chefs in Taiwan

This study explores the relationship among professional competence, job satisfaction and the career development confidence for chefs, and examines the mediators of job satisfaction for professional competence and career development confidence in Taiwan. The analytical results demonstrate that work attitude was the most influential construct for professional competence, and culinary creativity had the lowest reported ratings. Job selection satisfaction showed higher ranking than current job satisfaction. The structural equation modeling results showed that professional competence significantly affects job satisfaction, and that job satisfaction predicts actual career development confidence. Additionally, job satisfaction mediated the influences of professional competence and career development confidence. The implications of these findings are discussed.     

The realistic preview may not yield career satisfaction

Based on 155 completed surveys from hospitality management alumni from three mid-Atlantic 4-year programs, this study suggests that a realistic preview of the industry gained in an experiential learning component may not, alone, be the key to early career satisfaction. While graduates reportedly believe they understand the expectations of the industry, they are expressing dissatisfaction in their first career positions. For human resource professionals, this study would indicate that special attention should be directed to the first-position college graduate, as 23% of respondents in this study reported leaving the industry altogether after the first management position.     

Internet odysseys: linking web roles to career and community investments

This paper examines a new kind of career odyssey, namely that into the relatively uncharted territory of the world wide web. It extends recent ideas about personal and communal career investments by exploring people's web-enabled career behaviour, based on Tapscott et al.'s (2000) typology of web roles. MBA students completed a preliminary career exploration instrument and then met in different focus groups according to the web role with which each student most identified. The reported career investments varied depending on the web role involved. An attempt was made to corroborate these findings through practitioner interviews, but there were problems in reconciling the two kinds of data. The implications of these findings are discussed, and a series of observations is offered concerning the further study of the increasingly virtual journeys anticipated for careers of the future.     

Attitude and consciousness of Japanese men and women towards career commitment and continuity: the role of expected change in HRM policies

A survey was conducted on 302 working men and women in Japanese private firms and local government organization anrl 51 non-working Japanese women to examine the attitude and consciousness towards career commitment and continuity if organizations adopt some policy formulations in more relaxed ways to accommodate, particularly, Japanese women in the workplace. Many studies have well documented that women’s passive attitude towards career commitment and continuity, as compared to that of men, is the outcome of discriminatory HRM policies and practices in the internal labour market. The ANOVA results show that the attitude on the policy relating to work–home harmonization differs significantly between men and women. As compared to working women, non-working women would have a more positive attitude to career commitment and continuity if a work-home harmonization policy wcre adopted. The ANOVA results also reveal that men and women have shown an almost similar attitude to pay structure and, thus, the integrated corporate pay structure can help in developing women’s attitude and consciousness towards career commitment and continuity, but women cannot share equally with their male counterparts as regards the policy of career development; rather, they are demanding job security, distributive justice and career counselling in the workplace.