The central goal of this study is to clarify to what degree former education and students' personal characteristics (the 'Big Five personality characteristics', personal orientations on learning and students' study approach) may predict study outcome (required credits and study continuance). Analysis of the data gathered through questionnaires of 1,471 Universities of Applied Sciences students make clear that former Education did not come forth as a powerful predictor for Credits or Study Continuance. Significant predictors are Conscientiousness and Ambivalence and Lack of Regulation. The higher the scores on Conscientiousness the more credits students are bound to obtain and the more likely they will continue their education. On the other hand students with high scores on Ambivalence and Lack of Regulation will most likely obtain fewer Credits or drop out more easily. The question arises what these results mean for the present knowledge economy which demands an increase of inhabitants with an advanced level of education. Finally, implications and recommendations for future research are suggested.
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The central goal of this study is to gain insight into students' study approach, their personal reasons and the relations between them regarding students who continue or withdraw from the educational system within one year. Results of our questionnaire study show that students who continue their educational careers show higher scores on a meaningful integrative study approach when entering Higher Education, than students who withdraw. Our questionnaire on personal reasons for withdraw revealed three scales: (1) perception and experience of educational and organizational aspects, (2) pragmatic and personal circumstances and (3) loss of interest in the future occupations. Personal reasons for continuing also produced three scales: (1) perception and experience of learning environment quality, (2) pragmatic and personal orientation and (3) future occupational identity. Withdrawing students' scores on meaningful integrative study approach are negatively related to perception and experience of educational and organizational aspects, whereas the superficial study approach positively correlates with pragmatic and personal circumstances. With regard to students who continue, high scores on the meaningful integrative study approach relate positively to all three reasons: future occupational identity, perception and experience of learning environment quality and pragmatic and personal orientation.
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Continuous monitoring, continuous auditing and continuous assurance are three methods that utilize a high degree of business intelligence and analytics. The increased interest in the three methods has led to multiple studies that analyze each method or a combination of methods from a micro-level. However, limited studies have focused on the perceived usage scenarios of the three methods from a macro level through the eyes of the end-user. In this study, we bridge the gap by identifying the different usage scenarios for each of the methods according to the end-users, the accountants. Data has been collected through a survey, which is analyzed by applying a nominal analysis and a process mining algorithm. Results show that respondents indicated 13 unique usage scenarios, while not one of the three methods is included in all of the 13 scenarios, which illustrates the diversity of opinions in accountancy practice in the Netherlands.
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