Die beroepsoriëntasie van professioneel-rekeningkundiges tydens die vroeë beroepsjare

Abstract

The career orientation of professional accountants during the early career stage. The purpose with this study was to conduct research into the career orientations of aspiring and qualified persons in the accounting profession. Schein's Career Orientation Inventory was administered to 221 respondents in the early career stage and in different phases of Involvement in the profession. Managerial skill featured as the most prominent career orientation. It was also evident that respondents who had had occupational experience measured highest on the same orientation, i.e. managerial skill, irrespective of their phase within the early career stage. Furthermore, there were indications that career orientation differentiation increased in accordance with occupational experience.

Opsomming
Die doel met hierdie studie was om die beroepsoriëntasies van aspirant en gekwalifiseerde persone in die rekenmeesterprofessie na te vors. Schein se Beroepsorientasievraelys is afgeneem op 221 proefpersone in hul vroee beroepsjare en in verskillende fases van betrokkenheid in die professie. Bestuursbedrewenheid is as die mees kenmerkende beroepsorientasie geidentifiseer. Dit het ook aan die lig gekom dat proefpersone wat oor beroepsondervinding beskik, ongeag hul fase van betrokkenheid in die vroee beroepsjare, dieselfde orientasie naamlik bestuursbedrewenheid, realiseer. Aanduidings is verder verkry dat beroepsorientasie-differensiasie na gelang van beroepsblootstelling toeneem.