Germany | Austria | |||||||
---|---|---|---|---|---|---|---|---|
Independent variables | B | SE | β | B | SE | β | ||
Control variables | ||||||||
Sex (0 male; 1 female) | −0.25 | 0.03 | −0.22 | *** | −0.18 | 0.09 | −0.14 | * |
High School GPA (1 to 4; 1 best grade) | −0.34 | 0.03 | −0.33 | *** | −0.19 | 0.06 | −0.24 | *** |
OTL outside of university education | ||||||||
Commercial high school (Dummy; nG = 463; nA = 177) | 0.15 | 0.03 | 0.14 | *** | 0.02 | 0.11 | 0.01 | |
Commercial apprenticeship (Dummy; nG = 535; nA = 18) | 0.51 | 0.03 | 0.47 | *** | 0.33 | 0.16 | 0.15 | * |
Internship in accounting (Dummy; nG = 159; nA = 76) | 0.14 | 0.04 | 0.09 | *** | 0.15 | 0.09 | 0.12 | |
OTL during university education | ||||||||
Major in accounting (Dummy; nG = 128; nA = 67) | 0.18 | 0.05 | 0.10 | *** | 0.27 | 0.10 | 0.22 | ** |
Courses in accounting didactics (Dummy; nG = 94; nA = 156) | 0.20 | 0.06 | 0.10 | *** | −0.13 | 0.09 | −0.11 | |
Courses in business didactics (Dummy; nG = 346; nA = 154) | 0.05 | 0.03 | 0.04 | 0.26 | 0.09 | 0.22 | ** | |
R2 (adjusted R2) | 0.43 (0.43) | 0.20 (0.17) |