Factors influencing persistence of aspiring chartered accountants : a fortigenic approach

[摘要] Persistence is not a well researched phenomenon. In addition, no previous researchhas suggested a process depicting a combination of variables that are related topersistence. The current study explores the process of persistence from a fortigenicparadigm, which emphasises psychological strengths. The aim of the current study isto determine the relationship between various fortigenic variables and persistence.The fortigenic paradigm also suggests that psychological strengths can be developed.In order to understand the process of persistence, the current study includes bothcognitive (locus of control, optimism, hope, self-efficacy) and emotionalpsychological strengths (self-esteem, performance self-esteem, resilience) that arerelated to persistence. Based on literature, the current study suggests a modeldepicting a sequential process of interrelationship amongst the fortigenic variablesand their relationship with persistence. To test the validity of the proposed model, thecurrent study uses a sample of individuals that must be persistent in order to achievetheir career goals. A group of 295 aspiring Chartered Accountants who wrote Part 1 ofthe Qualifying Exam during 2005 participated in the study. From this group, 156(53%) did not pass the Qualifying Exam during 2005. The study employs both surveyand statistical modeling methodologies to guide the investigation. Standardisedquestionnaires are used for the eight different fortigenic variables. To determine theapplicability of the factor structures of these instruments on the current sample,exploratory factor analysis is conducted. The suggested factor structures areconfirmed through confirmatory factor analysis with acceptable levels of fit. Therevalidated instruments provide better levels of fit than the original instruments. Thecurrent study first tested the model of persistence on the total group. The theoreticalmodel depicting the process of persistence provides acceptable levels of fit with allthe suggested paths in the model being statistically significant. The same model wastested on the group of individuals that failed previous attempts of the QualifyingExam, but passed it during 2005. Better levels of fit are obtained with all the pathsbeing statistically significant except between self-esteem and resilience. Again themodel was tested using the group of individuals that failed previous attempts at theQualifying Exam, which failed it during 2005, but still persisted in writing.Acceptable levels of fit are obtained with all the paths being statistically significantexcept between self-efficacy and resilience. However, the group that failed the Qualifying Exam during 2005 has significantly lower levels of both hope andperformance self-esteem. In addition, discriminant analysis shows that hope,optimism, and resilience are factors that can classify individuals into either passing orfailing. Of importance is the fact that as individuals write the Qualifying Exam ondifferent attempts, there seems to be a lowering in the number of statisticallysignificant relationships between the fortigenic variables and persistence. The currentstudy ascribes this phenomenon to resource depletion. The latter makes it difficult forindividuals to persist in using the same psychological strength if it is not replenishedbefore usage. The study suggests an intervention programme that may enhance thelevels of psychological strengths and persistence and counteracting the impact ofresource depletion in aspiring chartered accountants.

[发布机构] Stellenbosch University