Abstract
University graduates are entering the labour market and they expect to be rewarded for their accumulated knowledge and skills. The levels of these assets vary. Students also differ in their salary expectations. The aim of the paper is to investigate the relationship between salary expectations of Accounting and Controlling students and their current educational achievements. The research methods used in this paper include: analysis and critique of literature, statistical tests (Shapiro–Wilk W test, Wilcoxon signed-rank test, Spearman rank correlation), econometric modelling (models are estimated by OLS and Huber/ White robust standard errors are used to assess statistical significance of each parameter). We conduct a survey among full-time Accounting and Controlling students from Cracow University of Economics. Our pilot sample comprises of 59 respondents who are second year students. The analysis of our econometric models reveals that GPA and language certificates are significantly associated with expected salary. However, there is a puzzle which manifests itself in a negative relationship between expected salary and GPA, even after controlling for holding a foreign language certificate.
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