To be or not to be: an investigation of accounting students’ career intentions

Abstract

Purpose -The purpose of this paper is to study accounting students' intentions to pursue their careers as accountants and modelling this within the context of Malaysian accounting education. Design/methodology/approach -Data were gathered via a questionnaire survey involving undergraduate accounting students. Factor analysis, independent sample t-tests, and multiple regressions were employed. Findings -In total, four findings were derived from this study. First, within the undergraduate accounting programmes, non-commitment towards the accounting profession can still exist. Second, intrinsic interest is a significant predictor of career intentions. Third, the influence of anticipated conflict provides a new finding in relation to accounting students' career intentions. The last finding is concerned with the influence of internship experience on students' career intentions. Research limitations/implications -It was assumed that differences detected between the accounting student cohorts reflect changes over time in students' intentions. Practical implications -Suggestions that have been previously put forward in efforts to market the accounting profession were mainly focused on promoting the extrinsic rewards. However, findings from this study suggested that sole focus on extrinsic rewards is not enough to warrant commitment towards the profession. Instead, marketing efforts should also focus on intrinsic values of the profession.Originality/value -The study has provided evidence that anticipated conflict should be given more attention by accounting researchers. Although students' career intentions seemed to become clearer and more uniform as they progressed with their studies, two issues remain to be addressed by education institutions and accounting professional bodies, namely anticipated conflict and the conduct of internship programme.

Reasons To Choose Chartered Accountant As Profession

“…This part will cover why and how surrounding conditions that related to the respondents will correspond to their decisions towards dependent variable. The questionnaires adapted from Ahmad et al (2014) and Mbawuni (2015). This questionnaire distributed in two ways, which are directly approach the respondents at the universities and using electronic questionnaire -Google Form.…”

“…According to Ahmad, Ismail, and Anantharaman (2014), intrinsic interest is defines as an enjoyment and pleasure that created by a student who perform a given task. The study added that this enjoyment and pleasure derived internally within individual.…”

“…Extrinsic factor is behavior that driven by external rewards in term of money, position, fame and praise (Ahmad et al, 2014). Financial reward and job opportunity influence students who only have little initial interest for having qualification as chartered accountant.…”

Positive and Negative Perceptions of Bumiputra And Non-Bumiputra Students on Professional Qualification

“…Nevertheless, the learning environment plays a role of moderating the attitude of students, and it significantly moderates the attitude-intention relationship [14]. However, non-commitment by accounting students could still exist although undergraduate accounting programmes are designed to prepare students for a career in the accounting profession [15]. Hence, in addition to the learning environment, environmental factor (such as expected income), people related factor (such as the accountants work that apply what they have learnt during college) and behaviour capability (such as type of academic institution and self-motivation) have significant effects on accounting undergraduates' preference to practice as Chartered Accountants [16].…”

Exploring the Determinants of Intrinsic Interest among Undergraduate Accounting Students

“…On the other hand, if the students have positive perception toward the subjects, the possibility to achieve high academic achievement and to complete the study faster is high. Positive perception toward the subject refers to intrinsic interest, it is a condition where the student feel passion and excitement in performing tasks [1]. It is important to understand intrinsic interest among students due to its pivotal role in determining the key success of students in pursuing study at the higher education institutions.…”