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Understanding labor force shortage in accounting occupations: a qualitative study of students’ orientation factors
[Comprendre la pénurie de main d’œuvre dans les professions comptables : Une étude qualitative des facteurs d’orientation des étudiants]

Author

Listed:
  • Delphine Lacaze

    (CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon)

Abstract

Faced with difficulties to ensure succession in auditing firms, the accountants and the Commissioners to accounts seek solutions to attract young people into accounting studies. Integrating vocational guidance into the field of study of career and in particular organizational socialization, a qualitative study conducted on 20 students involved in higher education in accountancy is performed ; it aims at testing five orientation factors from the model of Allard and Ouellette (2002) and at identifying orientation strategies. Vocational guidance can be defined as a process of matching of cognitive and professional skills with personality and professional values in a aim of self-fulfillment in an occupational environ-ment. Vocational guidance takes place step by step with the concern to preserve open doors as long as possible.

Suggested Citation

  • Delphine Lacaze, 2017. "Understanding labor force shortage in accounting occupations: a qualitative study of students’ orientation factors [Comprendre la pénurie de main d’œuvre dans les professions comptables : Une étude," Post-Print hal-01825735, HAL.
  • Handle: RePEc:hal:journl:hal-01825735
    DOI: 10.3917/g2000.341.0157
    as

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