Bing Dai

profile image

PhD Student

Email: bdai@aut.ac.nz

Qualifications:

  • Master in Business (First Class Honours), Accounting, Auckland University of Technology
  • National Certificate in Adult Education and Training (Level 5), Southern Institute of Technology

Research Areas:

  • Accounting education
  • Social and environmental reporting and shadow reporting

Research Summary:

An investigation into accounting graduates’ perceptions of the influence of their New Zealand accounting education on their employment experience in China.

The research aims to explore the perceptions of Chinese international graduates on the influence of their NZ accounting education on their employment experience in China. In particular, this research intends to (1) identify the relevance and importance of their competencies developed during their learning experience in NZ and (2) examine the extent to which their competencies developed during their NZ education influenced their employment experiences in terms of securing employment, job performance and career progression in China. To support the analysis of the graduate competencies, this research utilises Push-pull Theory and Career Capital Theory (CCT). Push-pull Theory supports the categorisation research participants, while CCT underpins the analysis of the relevance of accounting graduate skills and competencies to their employment.

This study follows an interpretivist paradigm and is mainly qualitative. The research methods include a survey and in-depth interviews. The survey is mainly exploratory and designed to understand the skills and competencies that participants perceive to be important to their employment and to identify the extent to which these skills and competencies have been developed in their NZ accounting education. Consultation with ten accounting employers in China will be undertaken for the refinement of the survey questions. The survey will also collect the data on the returnees’ demographic information, employment history and return motives.  The interviews are planned to obtain an in-depth understanding of the skills and capabilities gained and which have affected their efforts in securing employment, job performance and career progression. The research participants are returning accounting alumni, and the sample size is 50.

This exploratory study will contribute to the literature by identifying the perceived value of NZ accounting education from a Chinese returnee’s perspective. The research findings will assist future students in making more informed decisions on discipline choices and international study. The findings will also benefit education providers in their curriculum design and student recruitment activities.