To pursue a career in accounting or not: a study based on the Theory of Planned Behavior

Abstract

ABSTRACTis study investigates the intention of 691 students graduating from Accounting courses at public universities in the state of Paraná to pursue a career in the area of accounting, based on the eory of Planned Behavior. For the analysis, the sample was divided into ten mesoregions according to the criteria of the Paranaense Institute for Economic and Social Development (Ipardes). e data collected were treated using descriptive statistics and structural equations techniques. e research hypotheses were corroborated in most of the mesoregions and the main ndings show that attitude, subjective norm, and perceived behavioral control variables a ect the students' intention to pursue a career in the area of accounting. e samples for six mesoregions (1. Curitiba Metropolitan Area, 2. East Center, 4. North Central, 5. Northwest, 6. West, and 9. South Center), in which the three hypotheses were corroborated, represent the largest and most developed cities in Paraná. e results in the ten mesoregions studied explain an intention variance of between 27.84% and 64.31%. e ndings of this research contribute to understanding the pro les of accounting graduates from public institutions in the state of Paraná, providing elements to support the managers of the institutions in analyzing and elaborating di erentiated strategies in relation to course curricula and approaches, according to the particular region. In addition, regulatory agencies can use these ndings as a basis for in-depth research on the variables that in uence the intentions of future professionals and to develop policies that guide institutions in developing courses with more adequate and consistent content for the market.

The Intervening Effect of Current Knowledge Enhancement on Attitude and Intention to Choose Accounting Career

“…The results of hypothesis testing are supported by several previous studies (Wen, Yang, Bu, Diers, & Wang, 2018;Bekoe et al, 2018;Dos Santos & De Almeida, 2018). They found that accounting students' decision to choose an accounting career was significantly influenced by their attitudes toward the profession of accounting.…”

“…Several previous studies by Mbawuni (2015); Bekoe et al (2018), and Dalcı and Özyapıcı (2018) found that perception was able to affect someone's career choices. Santos and Almeida (2018) agreed that the perception of accounting students on the accountant, or accounting work, was important in influencing selfimage, belief, and attitude towards the accounting profession.…”

Indikator Planned Behavior Theory dan Tipe Kepribadian sebagai Determinan Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntan

“…Hal tersebut menunjukkan bahwa seseorang akan berminat mengikuti PPAk apabila memiliki sikap positif bahwa mengikut i PPAk merupakan kegiatan yang membawa keuntungan bagi seseorang tersebut, sebaliknya minat seseorang akan rendah apabila seseorang bersikap negatif yaitu beranggapan bahwa mengikuti PPAk akan memberikan kerugian bagi seseorang tersebut. Beberapa penelitian yang telah dilakukan oleh Yuniarti (2016), Vesperalis & Muliartha (2017), Dewi & Budiasih (2017), Dewi & Ratnadi (2018) , Dos Santos & De Almeida (2018), Wen et al (2018), Wijaya (2020) menemukan bahwa semakin besar keyakinan seseorang bahwa mengikuti PPAk mendatangkan konsekuensi yang positif maka semakin tinggi minat mahasiswa untuk mengikuti PPAk. Berdasarkan pemaparan teoritis dan hasil penelitian yang dilakukan sebelumnya, maka dihipotesiskan sebagai berikut.…”

Determinants of Career Intentions of Accounting Students

“…Several studies have made use of several models and theories to explain accounting students" career intentions. These theories include the Theory of Reasoned Action (TRA) (Law, 2010), Theory of Planned Behaviour (TPB) (Srirejeki et al, 2019;Santos, 2018;Amani and Mkumbo, 2016;Mbawuni and Nimako, 2015;and Social Cognitive Theory (SCT) (Bello (2019). This study adopts the TPB as a fundamental theory.…”