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The Mediating Effects of Time Management on Accounting Students' Perception of Time Pressure, Satisfaction with the Major, and Academic Performance.

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Abstract

This paper models a relationship between accounting students' individual characteristics (locus of control and personal need for structure) and two identified outcome measures (satisfaction with the accounting major and academic performance). Two sets of mediating variables (1) perception of time pressure on exams and (2) time management behaviors and related perceived control of time are hypothesized to be important to this relationship. Results support a strong influence of locus of control and a significant, but weaker, influence of desire for structure on time management behavior. These behaviors, in turn, influence perceived control of time and satisfaction, but not performance. Locus of control also has a weak relationship with performance via its influence on time pressure on exams. These results suggest potential benefit of counseling accounting students on time management behaviors, especially for those students with high need for structure or internal locus of control. Additionally, they suggest perceived control of time as an important determinant of fit with an accounting career path.

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... As the quotation above laments, tertiary students are confronted with financial challenges, resulting in competing time-consuming activities which include work, study, family, sport, volunteering and socialising, to name a few (Curtis, 2007;Donnelly et al., 2019;Manthei and Gilmore, 2005;Seow and Pan, 2014;Salamonson et al., 2020). Time spent on paid employment and extramural [1] activities detracts from time needed to learn (Ball and Brewis, 2008;Carroll, 1963). ...
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Thesis (Ph. D.)--University of Texas at Austin, 1993. Vita. Includes bibliographical references (leaves 140-142).
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There has been remarkably little study of the recruitment, training and socialization of accountants in general, much less the specific case of trainee auditors, despite many calls to do so. In this paper, we seek to explore one key aspect of professional socialization in accounting firms: the discourses and practices of time-reckoning and time-management. By exploring time practices in accounting firms we argue that the organizational socialization of trainees into particular forms of time-consciousness and temporal visioning is a fundamental aspect of securing and developing professional identity. We pay particular attention to how actors consciousness of time is understood to develop, and how it reflects their organizational and professional environment, including how they envision the future and structure their strategic life-plan accordingly. Also of particular importance to the advancement of career in accounting firms is an active engagement with the politics of time: the capacity to manipulate and resist following the overt time-management routines of the firms. Rather than simply see trainees as passive subjects of organizational time-management devices, we noted how they are actively involved in ‘managing’ the organizational recording of time to further their career progression.
Freshmen pay, mentally and physically, as they adjust to life in college. The Chronicle of Higher Education
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