Germany | Austria | |||||||
---|---|---|---|---|---|---|---|---|
Independent variables | B | SE | β | B | SE | β | ||
Control variables | ||||||||
Sex (0 male; 1 female) | −0.02 | 0.02 | −0.03 | −0.07 | 0.05 | −0.11 | ||
High School GPA (1 to 4; 1 best grade) | −0.16 | 0.02 | −0.29 | *** | −0.10 | 0.03 | −0.26 | *** |
OTL outside of university education | ||||||||
Commercial high school (Dummy; nG = 463; nA = 177) | 0.04 | 0.02 | 0.06 | * | 0.02 | 0.05 | 0.03 | |
Commercial apprenticeship (Dummy; nG = 535; nA = 18) | 0.24 | 0.02 | 0.39 | *** | −0.01 | 0.08 | −0.01 | |
Internship in accounting (Dummy; nG = 159; nA = 76) | 0.06 | 0.03 | 0.07 | * | 0.07 | 0.04 | 0.13 | |
Internship in school (Dummy; nG = 614; nA = 123) | 0.00 | 0.02 | 0.01 | −0.07 | 0.04 | −0.14 | ||
OTL during university education | ||||||||
Major in accounting (Dummy; nG = 128; nA = 67) | 0.08 | 0.03 | 0.08 | ** | 0.02 | 0.05 | 0.03 | |
Courses in accounting didactics (Dummy; nG = 94; nA = 156) | 0.10 | 0.04 | 0.09 | ** | −0.08 | 0.04 | −0.14 | |
Courses in business didactics (Dummy; nG = 346; nA = 154) | 0.05 | 0.02 | 0.07 | ** | 0.01 | 0.05 | 0.01 | |
R2 (adjusted R2) | 0.28 (0.27) | 0.15 (0.11) |