PurposeThis research examines the influence of the learning environment and students' attitudes towards choosing an accounting career mediated by intention to enhance the current knowledge.Design/methodology/approachThe online survey is adopted to test the research model of this research. There are 503 useable responses collected with the effective response rate of 72 per cent. Data analysis and hypothesis testing use Partial Least Square as part of the Structural Equation Modelling technique.FindingsThe results of this research indicate that accounting students possess positive attitude both towards the intention to enhance the current knowledge and choosing their accounting career. The learning environment includes educators and friends who give significant influence on students' intention. Besides, current knowledge enhancement is also discovered to be able to mediate the link between attitude, learning environment and intention to choose accounting career.Research limitations/implicationsDifferent generations may generate either different perception or different orientation in choosing accounting career. Therefore, future research can consider wider coverage and more updated object.Practical implicationsFindings of this research suggest that periodic improvement and renewal are necessary to administer to create an optimum learning environment, in term of teachers' capacity, teaching materials and supporting social environment.Originality/valueThis research contributes to any research related to attitudes towards choosing an accounting career. This study is the leading study that combines students' attitudes, learning environment, current knowledge enhancement, and career choice in one single model.
The purpose of this research was to examine the influence of attitude in accounting students to the intention to choose an accounting career. It was through the intention to increase current knowledge as an intervening variable. This research used a survey online method to test the research model, which was responded by a total of 503 accounting students across Java. Data analysis and hypothesis testing used partial least square as part of the structural equation model technique. According to their ages, the respondents were famous as the millennial generation in this era. The results of this research are in accordance with the Theory of Planned Behavior (TPB). It is proven that attitudes have a positive and significant influence on the intentions of accounting students in terms of increasing current knowledge and choosing accounting careers. This research also supports the Social Cognitive Career Theory (SCCT). There is evidence that educational background and learning experience can increase the intention of accounting students to pursue careers in accounting. The existence of different generations leads to different perceptions of students regarding accounting careers. Therefore, further research is needed to identify these differences. The results also suggest that accounting educators need to update their curriculum by adapting the current development and demands of graduates. Last, the rapid development of technology has had a significant influence on the accounting profession.
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