Public accounting professions play a crucial role in the economic advancement. However, only few graduates in accounting majors are interested in this profession. This is quite unsettling. Knowledge is one of the determinants in selecting future career path. Therefore, this studyaims at describing the role of accounting knowledge with regard to the students' intentions to work in public-accounting-related profession using the Theory of Planned Behavior (PBC) approach. Surveys, interviews, document analyses and observations were used to collect data. In conclusion, accounting knowledge played an important role in stimulating attitude and perceived behavioral control and eventually increased the students' intention to work in public-accounting-related profession. This had a fairly major role, especially for high calibre students. On the other hand, subjective norms occurred in their selection of accounting major per se, and did not have any roles in defining their career selection.
Public accountant profile dominated by over-50-year-old people appears to be alarming. The intention towards this profession had better be fostered immediately; therefore, the predictors to boost the intention need to be known. The study examines the influence of accounting knowledge toward the intention to work as public accountant using the Theory of Planned Behavior approach. A survey of 146 students revealed that there was a significantly positive influence of accounting knowledge toward the intention of becoming public accountant, both directly and indirectly, through the mediation of attitudes and perceived behavioral control. Subjective norms did not function as an appropriate mediation. The findings are expected to contribute to universities and professional accounting bodies. The study urges the accounting educators to redesign and reorganize the curriculum, including a more interesting teaching and learning methods. The professional accounting bodies are expected to cooperate with accounting educators in enhancing the internship program and providing real-case study to instill a positive attitude and assurance toward the students' competence, which, in the end, might spark the intention to work as public accountant. That accounting knowledge positively influences the intention toward public accounting profession through the mediation of perceived behavioral control was statistically supported.
Purpose: In audit process, auditor and auditee should work together even though they have different interests and characteristics. This study aims to explore the role of emotional intelligence (EI) in auditing process. Theoretical framework: Recent literature has reported that EI have significant influence on the relationship between work pressure and auditors’ judgment. However, there is still much to investigate and learn about EI in auditing process. Design/methodology/approach: This study uses naturalistic approach within the methodology of observation, interviews and document analysis to collect the data of big accounting firm. Findings: The findings of this study indicated that EI have important role, begin from its prospecting process of prospective clients, preliminary surveys and field-work to close the audit results. In every process, the auditor needs to maintain his independence and professional skepticism. However, on the other hand, the auditor should be able to establish good relations with auditee for the process acquisition of audit. Life balance is a method to maintain and increase EI. Therefore, it is important to prepare auditors not only in technical skills, but also in soft skill which called as EI. Research, Practical & Social implications: This study is suggested to help accounting educators prepare their students' EI so that they are ready to work for professional companies and regulate the auditors' adherence to ethical standards. Originality/value: This study offers auditors the chance to comprehend the benefits of managing EI throughout the auditing process as well as the associated risks.
This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a variety of perspectives on knowledge of environment, interest in environmental accounting and moral responsibility on environmental damage. This variation shows different levels of awareness and it is mainly caused by the lack of law enforcement and no mandatory standards on environmental issues. This condition will threat legitimacy of accounting profession and finally, be able to endangered professional accounting sustainability. Limitations are about the scope and sample,which provide insights of the boards of public accountant professional bodies on environmental accounting issues. Future studies should be done on other accounting fields such as environmental audit, environmental accounting and reporting <br />and environmental costing.
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