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

Abstract

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.

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

“…Teachers in introductory accounting courses play an essential impact in influencing students' accounting career choices, according to previous research [30], [32], [40]. Even though this finding is rejected by [81].Click here to enter text.…”

“…As stated by Karlsson and Noela (2021), the study of students' confidence in the accounting profession may be very challenging since each student, before entering higher education, already has different life experiences, socio-economic backgrounds, and academic and non-academic education that can then influence their belief in career choices [30]. In addition, the study is becoming more and more complex because during career selection, not only considering all the results of the decision, but students also consider their beliefs and what the reaction of the surroundings is [15].…”

“…However, upon entering higher education, many students may also already be convinced of what an accounting career refers [50], often also based on an adverse stereotypical perception of the accounting profession [4], [43]. This indicates that it is not only about students' belief of the accounting profession that may be predetermined, but also reveals that the accounting profession is facing problems with their image [20], [31], [32], [40], [50]. For example, Accountants have a reputation for being number crunchers who perform repetitive tasks and lack social interaction skills [55].…”

“…The predicted response of relevant referent groups may have an impact on students' decision to study in accounting [6], [13], [65], [81]. The example of referent groups includes peers [81], parents [49], [72], [73], and also teachers [30], [32], [40], [72], [15]. [40] discovered that teacher and peer have a significant influence on students' major choices, while [81] discovered that teachers, parent, and peer have significant influence on students' major choices.…”

Intrinsic motivation, career exposure, and quality of life: How do they influence the accounting students’ career choice?

“…In the accounting profession, we can look from the global economy to risk management and understand the impact of various factors that make us all better positioned to work today and in the future [9]. The profession of an accountant can also provide fast career opportunities in the future [10].…”