Czasopismo
2020
|
11
|
nr 37 Internacjonalizacja szkolnictwa wyższego i biznesu dla przedsiębiorczości
|
15--28
Tytuł artykułu
Autorzy
Warianty tytułu
Języki publikacji
Abstrakty
RESEARCH OBJECTIVE: The aim of the paper is to identify and quantify selected salary expectations determinants (including gender) of Accounting and Controlling students at Cracow University of Economics.
THE RESEARCH PROBLEM AND METHODS: We conduct a survey of expected salaries among students . We use Shapiro-Wilk W test and Wilcoxon signed-rank test for initial analysis. We then build econometric linear models in which salary expectations are dependent variables, whereas GPA, holding a foreign language certificate, gender and age are independent variables. We estimate these models by OLS. We use Huber/White robust standard errors to assess statistical significance of each parameter.
THE PROCESS OF ARGUMENTATION: Graduates of accounting programmes are sought at the labour market. For cognitive purposes and educational policy implications it is of utmost importance to understand which observable factors differentiate students in their salaries' expectations.
RESEARCH RESULTS: We find a number of variables that are statistically significant and associated with the expected salary. Higher salaries for graduates of Accounting and Controlling major are expected by: students with lower GPA holders of a foreign language certificate, male students, younger students. On the contrary, lower salaries are expected by students with higher GPA, students who do not hold a foreign language certificate, female students, older students.
CONCLUSIONS, INNOVATIONS, AND RECOMMENDATIONS: Students differ among themselves - thus we observe various salary expectations. Nonetheless, some of the obtained results are puzzling. We find that female students demand lower salaries. Similarly it is surprising that students with lower GPA expect higher salaries. As a result, we recommend to further investigate determinants of salary expectations. (original abstract)
THE RESEARCH PROBLEM AND METHODS: We conduct a survey of expected salaries among students . We use Shapiro-Wilk W test and Wilcoxon signed-rank test for initial analysis. We then build econometric linear models in which salary expectations are dependent variables, whereas GPA, holding a foreign language certificate, gender and age are independent variables. We estimate these models by OLS. We use Huber/White robust standard errors to assess statistical significance of each parameter.
THE PROCESS OF ARGUMENTATION: Graduates of accounting programmes are sought at the labour market. For cognitive purposes and educational policy implications it is of utmost importance to understand which observable factors differentiate students in their salaries' expectations.
RESEARCH RESULTS: We find a number of variables that are statistically significant and associated with the expected salary. Higher salaries for graduates of Accounting and Controlling major are expected by: students with lower GPA holders of a foreign language certificate, male students, younger students. On the contrary, lower salaries are expected by students with higher GPA, students who do not hold a foreign language certificate, female students, older students.
CONCLUSIONS, INNOVATIONS, AND RECOMMENDATIONS: Students differ among themselves - thus we observe various salary expectations. Nonetheless, some of the obtained results are puzzling. We find that female students demand lower salaries. Similarly it is surprising that students with lower GPA expect higher salaries. As a result, we recommend to further investigate determinants of salary expectations. (original abstract)
Czasopismo
Rocznik
Tom
Strony
15--28
Opis fizyczny
Twórcy
autor
- Cracow University of Economics, Poland
autor
- Cracow University of Economics, Poland
Bibliografia
- Baas, T. & Brücker H. (2011). EU Eastern Enlargement: The Benefits from Integration and Free Labour Movement. CESifo DICE Report, 9(2), 44-51.
- Brzozowski J. (2010). Marnotrawstwo mózgów wśród wykwalifikowanych emigrantów a inwestycje w kapitał ludzki. Ekonomista, 6, 841-858.
- Hoffman, J.J. & Goldsmith, E.B. & Hofacker, C.F. (1992). The Influence of Parents on Female Business Students' Salary and Work Hour Expectations. Journal of Employment Counseling, 29(2), 79-83.
- Kabalski, P. & Szwajcar, J. (2015). Feminizacja studiów w zakresie rachunkowości w Polsce - przyczyny i skutki. Zeszyty Teoretyczne Rachunkowości, 81(137), 85-106.
- Kaczmarczyk, P. (2010). Brains on the move? Recent migration of the highly skilled from Poland and its consequence. In R. Black, G. Engbersen, M. Okólski, & C. Panţîru (Eds.), A Continent Moving West? EU Enlargement and Labour Migration from Central and Eastern Europe (345-359). IMISCOE Research, Amsterdam University Press.
- Kraatz, S. (2019). Free movement of workers. Fact Sheets on the European Union. Retrived December 01, 2019, from https://www.europarl.europa.eu/factsheets/en/sheet/41/free-movement-of-workers
- Kurek, B. & Górowski, I. (2019). Who expects high salaries? A pilot survey of salary expectations and academic achievements of Accounting and Controlling students. The Małopolska School of Economics in Tarnów Research Papers Collection, 44(4), 53-64.
- Masztalerz, M. (2018). Czy rachunkowość w Polsce jest kobietą. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 503, 326-335.
- Martin, B.G. (1989). Gender Differences in Salary Expectations when Current Salary Information is Provided. Psychology of Women Quarterly, 13(1), 87-96.
- Poteralski, J. (2008). Oczekiwania płacowe absolwentów wyższych uczelni w województwie zachodniopomorskim w świetle badań ankietowych. Studia i Prace Wydziału Nauk Ekonomicznych i Zarządzania, 3, 171-183.
- Roth, P.L. & Clarke, R.L. (1998). Meta-Analyzing the Relationship between Grades and Salary. Journal of Vocational Behavior, (53)3, 386-400.
- Stańdo-Górowska, H. (2014). Oczekiwania płacowe studentów a model kapitału ludzkiego. Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie, 928(4), 51-59.
- Sumner, K.E. & Brown T.J. (1996). Men, Women, and Money: Exploring the Role of Gender, Gender-Linkage of College Major and Career-Information Sources in Salary Expectations. Sex Roles, 34(11-12) 823-839.
- Sulich, A. (2015). Oczekiwania płacowe studentów i absolwentów Politechniki Wrocławskiej wobec pierwszego pracodawcy. e-mentor, 2(59), 24-27.
- Tromski, J.E. & Subich, L.M. (1990). College students' perceptions of the acceptability of below average salary offers. Journal of Vocational Behavior, 37(2), 196-208.
- Wesołowska, M. (2019). Rozwój zawodowy jako determinanta emigracji Polaków i możliwości jego realizacji za granicą. Edukacja Ekonomistów i Menedżerów, 52(2), 187-196.
Typ dokumentu
Bibliografia
Identyfikatory
DOI
Identyfikator YADDA
bwmeta1.element.ekon-element-000171622284
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