PurposeThe aim of this study was to examine the determinants of accounting students' decision to pursue a career path.Design/methodology/approachQuantitative approach was used to analyze the impact of independent variables (career exposure, self-competence, financial award, work environment, social values and market factors) on dependent variable (career path). Data were collected from 264 students of University of Technology and Applied Sciences, Oman. Structural equation modeling technique was mainly utilized to determine the causal relationship between the variables.FindingsThe most influencing factor is financial award followed by market factors and work environment. However, other variables such as career exposure and self-competence though significantly determine career path of the students but are the least contributors to the model. In addition, social value was found insignificant and negative contributor to the model.Practical implicationsThe findings of the current study confirm the propositions of the theory of planned behavior that student's decision to pursue career as ACCA-certified accountants is shaped by attitudinal factors as well as subjective norms factors and perceived behavior control. This study's theoretical findings can be used to supplement empirical evidence on impact of career exposure, self-competence, financial awards, work environment, social values and market factors to take the ACCA exam (career path). The implications of this research for academic institutions include providing convenience for students, such as ACCA exam scholarship offers if they have graduated with cum laude and obtained work experience because ACCA involves time and money to participate in.Originality/valueThere has been virtually little research in Oman on this subject though. Investigating Omani accounting students' aspirations to work in public accounting adds additional insight into the field.

PurposeThis study investigates the effectiveness of microfinance-backed entrepreneurship as a mechanism for the holistic empowerment of women.Design/methodology/approachThis study employs a mixed-method research-design consisting of quasi-experimental design (quantitative approach) involving women, both entrepreneurs (132) and non-entrepreneurs (238), as well as in-depth semi-structured interviews (qualitative approach).FindingsQuantitative analysis revealed that female entrepreneurs are better off than female non-entrepreneurs in terms of economic, social, political and psychological indicators of empowerment. However, relatively lesser impact was found in terms of political, and to an even smaller extent, social empowerment of women. Analysis of in-depth interviews corroborated these findings confirming that entrepreneurship serves as an effective tool for the holistic empowerment of women. However, non-entrepreneurs also exhibit social empowerment.Research limitations/implicationsGiven the restricted geographical ambit of the study, prudence ought to be exercised in drawing inferences applied to alternate contexts. That the vast majority of questionnaire respondents are illiterate presented a notable impediment in the process of collection of accurate responses.Practical implicationsMicrofinance intervention ought to be specifically directed to cultivating entrepreneurship among women; in particular, to achieve the full benefits of empowerment, women availing microfinance ought to exert full control over their own business ventures.Originality/valueIn analyzing holistic empowerment through microfinance supported businesses set up by women, the study adds to the existing literature on women entrepreneurship and empowerment.

PurposeIn the purview of stress–turnover relationship, the present study aims to explore the endogenous and exogenous aspects of stress and employees' turnover intentions. Further, it also intends to evaluate the mediating role of perceived employee's exploitation between stressors and employee turnover intentions. For that matter, antecedents of stressors were identified and classified into endogenous and exogenous stressors: endogenous stressors relate to the employees' negative psychological contact within an organization and exogenous stressors are various macro-economic factors which have a considerable influence on employees' workplace behavior.Design/methodology/approachFor the purpose of this study, this study choses private school teachers as respondents working in the economically depressed state of India. Thus, data for the present study has been collected from 628 private school teachers of J&K (India) which were randomly selected. In order to ensure valid and reliable statistical inferences from the study, data collected has been validated using confirmatory factor analysis and hypothesis testing has been carried out through structural equation modeling.FindingsIt was found that both types of stressors were contributing negatively toward employee's psychological state resulting in undesirable employee organizational relationships manifested as turnover intentions among employees. Moreover, perceived employee's exploitation was found to intensify the relationship of employee turnover as a dependent variable regressed on endogenous, exogenous and occupational stress by fully mediating the stress–turnover intricacies.Research limitations/implicationsThe implications of the study include the identification of employees' stressor needs in order to gauge the understanding of the mechanism by which employees react to their environment and develop attitudes toward their jobs. The present study includes a small sample size obtained from private educational institutions only. Therefore, there is a need to take a geographically diverse sample that is inevitable for universal inferences and validity.Originality/valueVery little research has been conducted to explore endogenous, exogenous and unique stressors such as economic stress and perceived external opportunities which constitute the overall stress. Moreover, to the best of the authors’ knowledge, this is the first study which tests the model empirically that examines the effect of stress–turnover relationship through perceived employee's exploitation in the teaching and educational sector.

The variety of electronic banking technologies available in the marketplace has greatly expanded in recent years. For financial institutions, such technologies as direct deposit, automated teller machines, and debit cards can speed processing and reduce costs. Other products and services, for example, computer banking and stored-value payroll cards, are viewed as ways to retain existing customers and attract unbanked and underbanked consumers. From the consumer's perspective, choosing to use electronic banking (e-banking) technologies can mean easier and lower-cost bill-paying, around-the-clock availability of financial services, and time savings in managing finances. For some consumers, e-banking may not be a matter of choice, as more and more financial transactions are being conducted in an ''electronic only'' format. Research suggests that consumer acceptance and use of e-banking technologies are related to the characteristics of both the individual consumer and the specific technology. For example, acceptance appears to be associated with a consumer's socioeconomic and demographic characteristics (such as income and age), perceptions of specific technologies (such as perceived ease of use), and personal preferences (such as desire for control over when a bill is paid). This article draws on data from two nationwide surveys-the Board's Survey of Consumer Finances and the University of Michigan Survey Research Center's Surveys of Consumers-to look at consumer use of e-banking technologies, particularly as it relates to consumer demographic characteristics and perceptions, and the relationship between these factors and the characteristics of selected e-banking products and services. By combining data from these two periodic surveys, the article examines changes in consumers' use of e-banking technologies between 1995 and 2003, a period of substantial change and growth in the electronic financial services marketplace, and shifts in perceptions in recent years. (For information on the two data sets, see appendix A.) The article concludes with a discussion of the implications of trends in the use of e-banking for consumer educators.

No abstract