Variables | Germany ( n = 1.152) | Austria ( n = 249) | ||
---|---|---|---|---|
Level of university education* | Bachelor’s ( n = 590) | Master’s ( n = 552) | Diploma < 5th semester ( n = 37) | Master ( n = 144) and diploma ≥ 5th semester ( n = 62) |
Age M (SD) | 23.55 (3.12) | 26.21 (3.4) | 24.73 (6.70) | 27.50 (5.98) |
High school GPA M (SD) (1 to 4; 1 best grade)** | 2.35 (0.54) | 2.33 (0.53) | 2.20 (0.80) | 1.89 (0.70) |
Sex female | 64% | 67% | 76% | 70% |
OTL outside of university education (Dummy variables) | ||||
Commercial educational background | 63% | 71% | 84% | 74% |
Commercial high school (Germany: Abitur; Austria: Matura) | 40% | 42% | 71% | 73% |
Commercial apprenticeship | 41% | 54% | 24% | 4% |
Internship in accounting | 13% | 14% | 30% | 31% |
Internship in school | 27% | 82% | 8% | 57% |
OTL during university education (Dummy variables) | ||||
Specialisation in business (no second teaching subject) | 36% | 39% | 100% | 100% |
Courses in business didactics | 19% | 41% | 30% | 69% |
Courses in accounting didactics | 5% | 12% | 38% | 68% |
Major in accounting*** | ||||
Bachelor-level | 10% | 8% | 35% | 17% |
Master-level | - | 8% | - | 13% |