Influences on Undergraduate Students' Intentions to become Qualified Accountants: Evidence from Australia

Jackling, Beverley; Calero, Claude

doi:10.1080/09639280601011115

Cited by 119 publications

(175 citation statements)

References 27 publications

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“…Dengan kondisi fisik dan faktor internal, gender akan mempengaruhi jenis pekerjaan yang menjadi tujuannya. Akuntansi sebagai suatu profesional menurut pandangan yang secara tradisional didominasi oleh kaum pria dengan sedikit kaum wanita yang masuk kualifikasi dalam badan profesional (Jackling dan Calero, 2006 …”

Section: Kajian Teoriunclassified

Faktor Yang Pengaruhi Pemilihan Karir Sebagai Akuntan Publik Bagi Mahasiswa PTS Wasta Dengan Pendekatan Reasoned Action Model

Lukman

Juniati

2017

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Abstract:The objective of this study was to analyze the influence of intrinsic value, gender, parental influence, perception of student and labor market considerations for choosing a career as a public accountant. This research is done based as a phenomenon that occurs today, which is the number of people who holds accountant in Indonesia but at least who pursue as a public accountant. Theory of Reasoned Action Model (TRA Model), which suggests that the attitude (intrinsic value) and subjective norm (parental influence) became the basis for the behavior of the individual as the premises of the study. The subjects of this study were students majoring in accounting at the private university in Jakarta that many graduates working in public accounting firms. The sample in this study amounted to 196 respondents through spreading a questionnaire to students diretly, and processed using SPSS Version 21. The results are intrinsic values, perceptions of student and parental influence has a significant influence on the tendency of students to work as a public accountant, while gender and labor market considerations does not have a significant effect. According to The TRA Model, this research result is consistent with TRA model. Therefore, the role of associations of public accountants in the case of Indonesian Institute of Certified Public Accountants (IAPI) and the universities must play an active role creates a clear prospect information and public accounting profession.Keywords: intrinsic factor, gender, parental influence, student perceptions, job market factor, CPA career, TRA Model Abstrak: Tujuan dari penelitian ini adalah untuk mengalisis pengaruh nilai instrinsik, gender,pengaruh orang tuan, persepsi mahasiswa dan pertimbangan pasar untuk memilih karir sebagai akuntan publik. Riset ini dilaksanakan berdasarkan fenomena yang terjadi saat ini di mana jumlah pemegang gelar akuntan yang banyak namun yang berprofesi sebagai akuntan publik sedikit sekali. Teori Reasoned Action Model (TRA Model) yang menilai prilaku (instrinsik) dan norma subyektif (pengaruh orang tua) menjadi dasar dari prilaku individu sebagai dasar penelitian ini. Subyek dari penelitian ini adalah mahasiswa akuntansi di perguruan tinggi swasta di Jakarta yang kebanyakan mereka bekerja di kantor akuntan publik setelah mereka lulus. Jumlah sampel 196 responden yang diperoleh dengan menyebarkan kusioner secara langsung dan diproses menggunakan SPSS versi 21. Hasil penelitian ini menunjukkan nilai instrinsik, persepsi mahasiswa dan pengaruh orang tuan mempunyai signifikan terhadap kecenderungan mahasiswa bekerja sebagai akuntan publik, sementara gender dan pertimbangan pasar kerja tidak mempunyai efek signifikan. Berdasarkan TRA Model, hasil riset ini konsisten dengan TRA Model. Dengan demikian, peranan Institut Akuntan Publik Indonesia (IAPI) dan pergutuan tinggi harus berperan aktif menciptakan informasi yang jelas mengenai prospek profesi sebagai akuntan publik.

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Section: Kajian Teoriunclassified

Faktor Yang Pengaruhi Pemilihan Karir Sebagai Akuntan Publik Bagi Mahasiswa PTS Wasta Dengan Pendekatan Reasoned Action Model

Lukman

Juniati

2017

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“…Prior studies investigated whether positive attitude towards accounting influence students' decisions to major in accounting and to pursue accountant as a career. Using the theory of reasoned action (TRA) to assess intentions and behaviours in employment choice, levels of interest in accounting and attitudes towards the work of accountants between Australian and international students' differ significantly (Jackling & Calero, 2006). They further identified the positive impact of government policy on motivating international students towards accounting and the accounting profession.…”

Section: Interestmentioning

confidence: 99%

“…According to Jackling & Calero (2006), in Australia, there was a drastic increment of students taking undergraduates degrees but the proportion of choosing accounting as a major study has decreased tremendously. Meanwhile, Sugahara, Hiramatsu & Boland (2009) discovered that the declining numbers of Certified Public Accountants Profession in Japan were mainly due to the requirement in their education system of forcing the students to pass a very competitive examination based on technical knowledge and requiring mechanical memorization.…”

Section: Problem Statementmentioning

confidence: 99%

“…A study on commerce students in Australia to examine both the accounting education decision and the decision to pursue and remain in an accounting career by using a logistic regression model incorporating demographic and academic factors, as well as students' perceptions of the work of accountants, to predict intention to become an accountant indicated that the three significant factor influencing intention to work as an accountant were the perception of importance of generic skills, intrinsic interest in the discipline area, and course satisfaction (Jackling & Calero, 2006). However, a study on Iranian students did not find a genuine interest in accounting, perception of the accounting course, and perception of the accounting profession significant in influencing students' decision to study accounting (Dalci et al, 2013).…”

Section: Interestmentioning

confidence: 99%

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Motivating Factors for Sustainable Accountant Potentials in Malaysia

et al. 2017

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Economic Transformation Plan (ETP) emphasizes that the country has a pool of resources to steer towards Malaysia's aspirations to become a developed and high-income nation. The ETP Roadmap highlights accountancy, an integral function in all businesses as part of the significant ETP driver. However, Malaysia still lacks the required number of qualified accountants by the year 2020. This challenges higher learning institutions to produce suitable accounting graduates. Despite taking an accounting subject in schools, not all these students later opt to enrol accounting in higher learning institutions as many factors influence their career choices. This study aims to explore these motivating factors. A quantitative approach was applied whereby primary data were collected through a questionnaire survey. Respondents were students from seven elite schools in Melaka. The study found eight motivating factors; family members in the accounting profession, public accountant as a career choice, students' interest in receiving relevant information, choosing private accountants as a career, parents, school counsellor and career talk. However, only four of these factors were significant to students' decisions to pursue professional accounting courses. In addition, parents' influence plays a greater role in motivating students to opt for professional accounting courses as compared to an accounting degree.

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“…For instance, universities in Brunei should consider incorporating shari'ah audit and Islamic finance as core subjects in their degree programs, or at least part of the respective conventional courses, even though the degree programs may not be purely Islamic. This should preferably be done at the earlier year of student's study period as the first course taken by students at undergraduate level provides significant impact on students' perceptions towards the prospective profession (Jackling and Calero, 2006).…”

Section: Islamic Finance 93mentioning

confidence: 99%

Exploring Undergraduate Students’ Understanding of Shari’ah Based Audit: Implications for the Future of Shari’ah Auditing Labor Market in Brunei

Yaacob

Shafeek

Nahar

2013

AJFA

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The worldwide Islamic finance industry had grown remarkably in the past decades, primarily propelled by the strong demand for shari'ah (Islamic Law) compliant banking products by Muslims and non-Muslims alike. Behind the façade of such outstanding industry's development, there remain unresolved critical governance issues warranting for immediate attention by industry stakeholders. Besides the presence of significant variations with regards to the scope and framework for shari'ah audit in the currently available shari'ah governance policy standards, another imperative issue surrounds the relatively small pool of knowledgeable and competent shari'ah auditors (vis-à-vis conventional auditors) to perform shari'ah auditing of Islamic financial transactions and hence, the institutions. Arguably, these pose a significant threat to the coordinated development of this religiously rooted industry. The study's conjecture is that education holds the key to resolve the issue. Accordingly, it Asian Journal of Finance & Accounting ISSN 1946-052X 2013 www.macrothink.org/ajfa 85 undertakes a preliminary survey on Bruneian undergraduate students in the field of accounting, business and shari'ah related, majority of whom are expected to be part of Brunei's future shari'ah auditing labor market. The study finds that students' understanding of shari'ah auditing is arguably "rudimentary" in nature. While the characteristics and knowledge expected of shari'ah auditor are well understood, the students are however unsure of the primary objective for shari'ah auditing. These highlight the practical imperative for the Brunei government to consider a holistic revamp of its education strategies in meeting future market demands for qualified and well trained shari'ah auditors.

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Influences on Undergraduate Students' Intentions to become Qualified Accountants: Evidence from Australia

Cited by 119 publications

References 27 publications

Faktor Yang Pengaruhi Pemilihan Karir Sebagai Akuntan Publik Bagi Mahasiswa PTS Wasta Dengan Pendekatan Reasoned Action Model

Faktor Yang Pengaruhi Pemilihan Karir Sebagai Akuntan Publik Bagi Mahasiswa PTS Wasta Dengan Pendekatan Reasoned Action Model

Motivating Factors for Sustainable Accountant Potentials in Malaysia

Exploring Undergraduate Students’ Understanding of Shari’ah Based Audit: Implications for the Future of Shari’ah Auditing Labor Market in Brunei

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