Beliefs Influencing Career Choices of Indonesian Business Student’s and Reasons for Not Choosing Accounting Profession

Abstract

This study, implemented a simplified model of the Theory of Reasoned Action (TRA) to assess students' beliefs of business faculty (non-accounting) in Indonesia that alter their subjective norms and attitudes, which then makes them not choose accounting profession as theirs. Through online questionnaires sent to business faculty students (but non-accounting), and, after filtering to some criteria, the sample size collected were totaled 138 data; The study resulted in a simplified reaffirmation of the TRA model as well as revealing that behavior, the normative beliefs of students, by personal attitudes and subjective norms, considered important in predicting decisions of the students to ignore any accounting profession. Thus, through this research, it is recommended to the accounting department and business faculty to recruit professional accountants and bring Indonesian professional accounting board to provide activities that engage and support students learn more about accounting profession. Likewise, accounting lecturer must be more practical rather only theoritical and include interesting lesson techniques for the students. In addition, by delivering internships and seminars as mandatory in the school curriculum, will increase student knowledge and experience. It is also recommended that the application of these programs should be communicated through social media.

Determinants of accounting students' decision to pursue career as ACCA-certified accountants: a case study of Omani students

“…Numerous studies have been done to look at crucial elements impacting accounting students' career decisions in varied contexts (e.g. Abdo, 2016; Fernando and Ratnasari, 2022). However, Oman has only done a tiny bit of research in this area.…”