Ethical evaluations and behavioural intentions of early career accountants : the impact of mentors, peers and individual attributes

This study examined how mentoring support, peer influence and individual attributes of early career accountants (ECA) influence their ethical evaluations and behavioural intentions. Respondents indicate that their evaluation of the seriousness of the ethical conflict is affected by the perceived standard of ethical conduct of their peers, their personal ethical orientation, the extent of ethics education at university, and gender. ECAs' evaluation of a senior colleague's unethical behaviour is affected by mentoring support and the perceived standard of ethical conduct of peers. In terms of ECAs' willingness to contact accounting professional bodies for ethical advice, the size of the accounting firm and the extent of their ethics education at university are significant factors. Furthermore, the likelihood of respondents choosing a more ethical decision is correlated with his or her individual ethical orientation and the extent of ethics education at university.

Why do medical graduates choose rural careers?

Introduction: This study is based on the metaphor of the ‘rural pipeline’ into medical practice. The four stages of the rural
pipeline are: (1) contact between rural secondary schools and the medical profession; (2) selection of rural students into medical
programs; (3) rural exposure during medical training; and (4) measures to address retention of the rural medical workforce.
Methods: Using the rural pipeline template we conducted a literature review, analysed the selection methods of Australian
graduate entry medical schools and interviewed 17 interns about their medical career aspirations.
Results: Literature review: The literature was reviewed to assess the effectiveness of selection practices to predict successful
gradation and the impact of rural pipeline components on eventual rural practice. Undergraduate academic performance is the
strongest predictor of medical course academic performance. The predictive power of interviews is modest. There are limited data
on the predictive power of other measures of non-cognitive performance or the content of the undergraduate degree. Prior rural
residence is the strongest predictor of choice of a rural career but extended rural exposure during medical training also has a
significant impact. The most significant influencing factors are: professional support at national, state and local levels; career
pathway opportunities; contentedness of the practitioner’s spouse in rural communities; preparedness to adopt a rural lifestyle;
educational opportunities for children; and proximity to extended family and social circle. Analysis of selection methods: Staff
involved in student selection into 9 Australian graduate entry medical schools were interviewed. Four themes were identified:
(1) rurality as a factor in student selection; (2) rurality as a factor in student selection interviews; (3) rural representation on student
selection interview panels; (4) rural experience during the medical course. Interns’ career intentions: Three themes were identified:
(1) the efficacy of the rural pipeline; (2) community connectedness through the rural pipeline; (3) impediments to the effect of the
rural pipeline, the most significant being a partner who was not committed to rural life
Conclusion: Based on the literature review and interviews, 11 strategies are suggested to increase the number of graduates
choosing a career in rural medicine, and one strategy for maintaining practitioners in rural health settings after graduation.

What influences accounting students' attitude towards accounting as a profession?

Several issues have been linked with the choice of an accounting major, and more specifically choice of accounting as a career path, including perceptions of the professional attributes required of accountants. The present study addresses two main themes: undergraduate students’ perceptions of the accounting profession and influences on decision to major in accounting. The study is motivated by the prior research of Marriott and Marriott (2003) that indicated exposure to accounting studies has a negative effect on attitudes towards the profession.

The results show that students’ perceptions of the profession related to work activities and prestige of the profession. Further analysis examining the influences on choice of an accounting major revealed three major factors: intrinsic interest in the content of accounting courses, influences of parents and friends together with perceptions of job status of accounting related to career advancement and salary. When compared with the Marriott and Marriott (2003) study, the present study showed students had more positive attitudes to studying accounting. There were however significant differences between local and international students in attitudes to the accounting profession.

Developmental stress affects the attractiveness of male song and female choice in the zebra finch (Taeniopygia guttata)

Developmental stress has recently been shown to have adverse effects upon adult male song structure in birds, which may well act as an honest signal of male quality to discriminating females. However, it still remains to be shown if females can discriminate between the songs of stressed and non-stressed males. Here we use a novel experimental design using an active choice paradigm to investigate preferences in captive female zebra finches (Taeniopygia guttata). Nine females were exposed to ten pairs of songs by previously stressed and non-stressed birds that had learned their song from the same tutor. Song pairs differed significantly in terms of song complexity, with songs of stressed males exhibiting lower numbers of syllables and fewer different syllables in a phrase. Song rate and peak frequency did not differ between stressed and non-stressed males. Females showed a significant preference for non-stressed songs in terms of directed perching activity and time spent on perches. Our results therefore indicate that developmental stress affects not only the structure of male song, but that such structural differences are biologically relevant to female mate choice decisions.

Post choice satisfaction among international postgraduate students from Asia studying in Victorian universities

As a study destination Australian universities operate in a competitive international market for full fee paying international students. In order to be successful it is vital that universities, like any other business, address issues of customer satisfaction. Using the expectations/perceptions paradigm this study examines the gap between pre-choice expectations and post-choice perceptions and the resulting satisfaction levels of international postgraduate students from four Asian countries studying in Victorian universities. The study concludes that although the students, in general, appear to be relatively satisfied with the university as a study destination, students' perceptions remained far below expectations across all factors and variables investigated. The study also found that there were significant variances in the expectations and perceptions among students from different countries, suggesting that the impact of culture on the decision-making behaviour of students requires further investigation.

Differences within and between travel preference, planned travel and choice behavior of Australians traveling to Asian and oversea destinations

This study seeks to examine differences in travel preference, travel intention and destination choice behavior of an aggregated set of Australian travelers. Additionally the study seeks to relate income, age, gender, life cycle and life style of Australians to the preference, planning and choice of Asian and overseas destinations. A large representative sample of 49,000 Australian respondents is utilized. Binomial regression is used to profile travelers to Asia and overseas in general. Specific significant variables and differences are highlighted. There are consistent relationships between travel preference, planning and choice and the set of independent variables of income, life cycle and life style. Age nor gender are not consistently related to travel planning or travel choice. It is apparent that a combination of demographics, e.g. age, income and life cycle, combined with life style will provide a more valuable basis for segmentation of Asian and overseas travel markets. The study aims to profile potential Australian tourists thereby making a contribution to tourism knowledge and market segmentation practice.

The relevance of professional institutions to students and early career practitioners in the property and construction industries within Australia

The role of professional institutions and the transition from student membership to full professional membership among real estate and construction students in Australia is examined. Students’ perceptions of professional qualifications and institution membership is explored to show that graduates seek networking and career advancement opportunities over professional training and development opportunities. The expectation of many young practitioners is that they will work outside Australia during their career and this has significant implications for the future policy development of professional bodies. The paper provides a valuable insight into the aspirations of young professionals and goes some way to identifying the reasons for the low level of transition from student membership to full membership of the national and international professional bodies.

Ultraviolet vision and mate choice in zebra finches

SEXUAL selection is one of the most actively studied areas of evolutionary biology(1-3), and ever since Darwin(1) birds have been probably the most popular taxon for testing the predictions about colour variation. Humans have been used to assess 'colour', an approach which may be flawed(4,5) as many birds see in the ultraviolet (to which humans are blind), and have at least four spectral classes of retinal cone cells (humans have only three), Here we report experiments on zebra finches which test the hypothesis that the ultraviolet waveband (300-400 nm) is used in avian mate-choice decisions. We found that the ultraviolet is used, and that it probably contributes to hue perception. This finding may have,vide implications for future studies of avian sexual selection and colour, and supports one hypothesized function of avian ultraviolet vision, the role of which is largely unknown.(4,6,7)

The effect of flicker from fluorescent lights on mate choice in captive birds

The visual systems of birds are hypothesized to have higher temporal resolution than those of humans, suggesting that they may be able to perceive the flicker emitted from conventional low-frequency fluorescent lights (LF; 100 Hz in Europe, 120 Hz in the U.S.A.). These lights are commonly used in the housing of captive birds and this may affect both their welfare and performance in experiments. We carried out mate choice experiments on European starlings, Sturnus vulgaris, under both low- and high-frequency fluorescent lights (HF; > 30 kHz, at which flicker is imperceptible). Indicators of male condition and size, together with the reflectance spectra and length of the males' throat feathers, were also recorded to ascertain which variables correlated with female preference. Females ranked males consistently under HF, but not LF, lighting, and individual females chose different males under the two lighting types. Under HF lighting, females chose to spend more time with males that had longer throat feathers. The flicker rate of the light clearly affected the choices made by the females, possibly because of nonspecific stress effects or decreased discrimination ability. Our results imply that careful interpretation of mate choice experiments is needed, especially with regard to the lighting types used, to elucidate the real cause behind any variation shown. (c) 2006 The Association for the Study of Animal Behaviour. Published by Elsevier Ltd. All rights reserved.

Is the ultraviolet waveband a special communication channel in avian mate choice?

There is growing evidence that ultraviolet (UV) wavelengths play an important role in avian mate choice. One of the first experiments to support this idea showed that female zebra finches (Taeniopygia guttata) prefer UV-reflecting males to males whose ultraviolet reflection has been removed. The effect was very strong despite little or no UV reflection from several plumage areas. However, it is not clear how the importance of the UV waveband compares to other regions of the bird-visible spectrum. We tested whether the response of female zebra finches to the removal of male UV reflection is greater than to the removal of other wavebands. We presented females with a choice of males whose appearance was manipulated using coloured filters. The filters removed single blocks of the avian visible spectrum corresponding closely to the spectral sensitivities of each of the zebra finch's single cone classes. This resulted in males that effectively had no UV (UV-), no short-wave (SW-), no medium-wave (MW-) or no long-wave (LW-) plumage reflection. Females preferred UV- and SW- males. LW- and MW- males were least preferred, suggesting that female zebra finches show the greatest response to the removal of longer wavelengths. Quantal catches of the single cone types viewing body areas of the male zebra finch are presented for each treatment. Our study suggests it is important to consider the role of the UV waveband in avian mate choice in conjunction with the rest of the avian visible spectrum.

Context-dependent visual preferences in starlings and blue tits: mate choice and light environment

There is considerable interest in the role that ultraviolet (UV) cues play in the foraging and mate choice decisions of birds. However, with the exception of the zebra finch, Taeniopygia guttata, it is not yet clear whether ultraviolet preferences are context specific, or whether birds show a general preference for full-avian-spectrum environments 320-700 nm) irrespective of the activity in which they are engaged. We investigated whether European starlings, Sturnus vulgaris, and blue tits, Parus caeruleus, show general (nonresource based) or context-specific preferences for full-spectrum environments. We found that neither species showed a general preference for UV-present (UV+) over UV-deficient (UV-) environments, when those environments contained no resources (experiment 1). Furthermore, neither species showed a UV+ preference when cages contained food, water and perches (starlings; experiment 2) or food, perches and heterospecifics (blue tits; Hunt et al. 1999. Animal Behaviour, 58, 809-815). However, both species did show highly significant preferences for UV+ conditions when viewing potential mates. Such experiments are necessary before one can conclude that particular wavebands have specific relevance to mate choice. In fact, our results suggest that the importance of particular wavelength compositions do indeed vary with behavioural context. (C) 2002 The Association for the Study of Animal Behaviour.

Ultraviolet vision, fluorescence and mate choice in a parrot, the budgerigar Melopsittacus undulatus

As in many parrots, the plumage of the budgerigar Melopsittacus undulatus reflects near-ultraviolet (UVA) wavelengths (300-400 nm) and exhibits UVA-induced fluorescence. However, there have, to our knowledge, been no tests of whether the yellow fluorescence observed under intense UVA illumination has any role in signalling. Four experiments were carried out on wild-type budgerigars, where the presence and absence of UV reflectance and fluorescence were manipulated using filters. Few studies have attempted to separate the contribution of UV reflectance to plumage hue as opposed to brightness or distinguish between a role in sexual as opposed to social preferences. However, our first experiments show that not only do females consistently prefer UV-reflecting males, but also that the observed preferences are due to removal of UV affecting the perceived hue rather than brightness. Furthermore, we found no effect Of the light environment on male response to females, suggesting that the female preferences relate to plumage colour per se. Whilst UV reflectance appears important in heterosexual choice by, females, it has no detectable influence on same-sex association preferences. The results from the second series of experiments suggest that enhancement of the budgerigar's yellow coloration through fluorescence has no effect on male attractiveness. However, the fluorescent plumage may play a role in signalling by virtue of the fact that it absorbs UVA and so increases contrast with nearby UV-reflecting plumage. Our study provides convincing evidence that UV reflectances can play a role in mate choice in non-passerines, but no evidence that the yellow fluorescence observed under UVA illumination is itself important as a signal.