@article{Kurek_Górowski_2020, title={Determinants of Salary Expectations – A Survey of Accounting and Controlling Students}, volume={11}, url={https://horyzontypolityki.ignatianum.edu.pl/HP/article/view/1955}, DOI={10.35765/hp.1955}, abstractNote={<p><strong>RESEARCH OBJECTIVE: </strong>The aim of the paper is to identify and quantify selected salary expectations determinants (including gender) of Accounting and Controlling students at Cracow University of Economics.</p> <p><strong>THE RESEARCH PROBLEM AND METHODS: </strong>We conduct a survey of expected salaries among students . We use Shapiro-Wilk W test and Wilcoxon signed-rank test for initial analysis. We then build econometric linear models in which salary expectations are dependent variables, whereas GPA, holding a foreign language certificate, gender and age are independent variables. We estimate these models by OLS. We use Huber/White robust standard errors to assess statistical significance of each parameter.</p> <p><strong>THE PROCESS OF ARGUMENTATION: </strong>Graduates of accounting pro­grammes are sought at the labour market. For cognitive purposes and edu­cational policy implications it is of utmost importance to understand which observable factors differentiate students in their salaries’ expectations.</p> <p><strong>RESEARCH RESULTS: </strong>We find a number of variables that are statistically significant and associated with the expected salary. Higher salaries for graduates of Accounting and Controlling major are expected by: students with lower GPA, holders of a foreign language certificate, male students, younger students. On the contrary, lower salaries are expected by students with higher GPA, students who do not hold a foreign language certificate, female students, older students.</p> <p><strong>CONCLUSIONS, INNOVATIONS, AND RECOMMENDATIONS: </strong>Students differ among themselves – thus we observe various salary expectations. Nonetheless, some of the obtained results are puzzling. We find that female stu­dents demand lower salaries. Similarly it is surprising that students with lower GPA expect higher salaries. As a result, we recommend to further investigate determinants of salary expectations.</p&gt;}, number={37}, journal={Horyzonty Polityki}, author={Kurek, Bartosz and Górowski, Ireneusz}, year={2020}, month={paź.}, pages={15-28} }