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Education, Certification, And The Earnings Of Industrial Accountants, Kenneth Yale Rosenzweig, Lawrence Hadley Oct 1990

Education, Certification, And The Earnings Of Industrial Accountants, Kenneth Yale Rosenzweig, Lawrence Hadley

Accounting Faculty Publications

Utilizing a model of the relationship between skill accumulation and earnings known as human capital theory, we analyzed the incremental earnings associated with various educational and professional credential for a sample of members of the National Association of Accountants (NAA). Data were collected by means of a questionnaire survey of NAA members and were analyzed utilizing a multiple regression technique. Earnings is regressed on various education and certification variables. Employment characteristics and personal characteristics of the respondents are included as control variables.

Our analysis documents positive earnings increments for the bachelor’s and MBA degrees and the CPA certificate. For the …


The Effect Of Different Approaches To Goal Setting On Goal Commitment, Eileen Mary Piersa Jan 1990

The Effect Of Different Approaches To Goal Setting On Goal Commitment, Eileen Mary Piersa

All Master's Theses

This study assesses the goal commitment generated by different approaches to goal setting. The participants were the directors, board presidents, staff, board members and volunteers of two non-profit organizations. One group explored their history as an organization, significant events and the impact of those events before carrying out the same goal setting process as the other group. Self-efficacy was measured before the exercise began. Goal commitment was measured after participants prioritized goals and selected subgoals on which to take action. The hypothesis that cognitively reviewing past history would lead to greater commitment was rejected. A second hypothesis that the self-efficacy …