Study On The Relationship Between Accountants’ Characteristics And The Effect Of Continuing Education

Along with our country economic construction developing at unprecedented speed, the position and role of the accounting work in economic activities are becoming moreimportant. At the same time, increasing the content of the accounting work, broader scope, management difficulty increasing, which objectively require accountants need a higher professional judgment. And accountants have to constantly update their knowledge, constantly enhance their ability and quality in exploring innovation, so as to adapt to the new situation and change. The effective way to achieve this goal is now to participate in the accounting continuing education. However, many problems have made the continuing education not so satisfactory. Therefore, for the construction of the accounting team and the improvement of accounting personal ability, how to improve the effect of continuing education has theoretical and practical significance.But in the past, about accounting continuing education, most studies in qualitative research, the lack of quantitative research on the accounting continuing education.Meanwhile,in the analysis of the factors affecting the effect of accounting continuing education, previous studies are usually based on training institutions and enterprises environmental characteristic. Aiming at the shortcomings of the previous research, this paper obtains from the accountants’ individual characteristics, to explore its relationship with the effect of continuing education.Firstly, through the study of the relevant literature about individual characteristics and accounting continuing education, the author establishes the concept model about the relationship between accountants’ characteristics and the effect of continuing education and puts forward the research hypothesis. Then, according to the analysis of the recalled valid questionnaires from the Xi’an 600 accountants’ questionnaires by using correlation analysis, regression analysis and path analysis, the research hypothesis are validated. Finally, according to the research results of this thesis, the author raises some measures and suggestions for reference on how to improve accounting continuing education effect.The research shows that trait-like individual differences (general self-efficacy and achievement motivation), state-like individual differences (achievement goal orientation) lead a direct effect on countinuing education (learning and reaction). Learning goals orientation and result approaching orientation play a full mediator between general self-efficacy and the effect of continuing education, play some intermediary role between achievement motivation and the effect of continuing education. Furthermore, the gender, age, education and professional title have some impact on the continuing education results.The innovation of this study is to select the perspective of accountants’ individual characteristics. How to individual characteristics influence the effect of continuing education has analyzed by using qualitative and quantitative research methods. Evaluation of the continuing education effects are based on Kirkpatrick Model of learning reslut and training reaction, which is to more fully understand the accountants’ individual characteristics how to effect continuing education. This paper not only enrich the country theoretical study evaluation of training effect, but also provide a theoretical basis for the countermeasures to enhance the effect of accounting continuing education.