Factors Influencing Students’ Choice of Enrollmnt in Accounting Professional Program: Evidence From Malaysian Private Higher Institution (original) (raw)
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Universal Journal of Educational Research, 2020
This study investigates the factors influencing accounting students' intention to pursue a professional qualification upon graduation. By employing the Belief, Preference and Constraint (BPC) Model from the Behavioral Decision Theory (BDT), the study utilized the quantitative method by sampling 245 final year accounting students from Malaysian public universities. This study shows that students' preference to hold a professional membership, as well as their job prospect beliefs, social beliefs and capability beliefs are all positively and significantly associated with their intention to pursue a professional qualification. Findings further indicate that the constraints faced by the students have a negative but insignificant impact on students' intentions. This study thus contributes to the accounting education literature in Malaysia by providing evidence with regards to the major determinants of the accounting students' intentions to pursue a professional qualification post-university, hence providing insight to students' career-decision-making process. Extant literature has predominantly focused on the context of more developed countries thus this study provides valuable insights from the perspective of a developing country in Southeast Asia. Further, this study utilizes the BDT which differs from most prior career decision making studies.
International Journal of Academic Research in Business and Social Sciences
Based on low-interest figures among accounting graduates toward the accounting profession, this study tries to identify the factors that influence an accounting student's career choice decision making in Malaysian public universities. By using the Social Cognitive Career Theory (SCCT) and Theory of Reasoned Action (TRA), this research tried to examine the influence of self-efficacy beliefs (technical and soft skills), perception about the accounting profession (image of accounting profession) and social behaviour to personal interest, consequently affect the behavioural intention to become an accountant. This research utilized an online Google survey with a total of 243 useable responses collected from undergraduate accounting students studying in Public Universities. IBM SPSS statistic version 22 and WarpPLS version 6 have been used to run the multi regression test. All hypotheses, except H1 and H3, were supported. It can be concluded that students' soft skill selfefficacy and social influence have a positive effect on personal interest in pursuing accounting as a major. Social influence and personal interest also have a positive effect on behavioral intentions on pursuing accounting as a major. The findings of this study convey practical implications to the effective recruitment of the accounting profession in order to secure the supply of qualified professional accountants. Accounting educators can play their role as an influence agent to promote the profession, enhance self-efficacy belief and personal interest.
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The new developments in the economy such as the establishment of Asean Economic Community, the aims of the government of becoming a high income nation and the transformation of accounting profession landscape in Malaysia require more accountants to be trained in this country. Despite many initiatives taken by the government to increase the number of accountants with professional qualifications in this country, recent report suggests that the number of accountants especially the Bumiputeras is still far behind the targeted number of 60,000 in 2020. It is thus important to understand the factors which could motivate the undergraduate accounting students to pursue their career as accountants with qualifications from professional bodies. This paper provides some preliminary findings from a preliminary survey with third year accounting students in a public university in Malaysia.The findings of this study suggest that career development, amount of salary received by accountants with prof...
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T h e purpose of this study is to analyze the factors that influence accounting students to choose careers as public accountants and non public accountants. Factors that influence career selection are measured by financial reward variables, professional training, professional recognition, social values, work environment and market considerations. Respondents in this study were 239 respondents. The sampling technique used in this study was accidental sampling. Data collection is done by questionnaire. The test method of the data used is the Logistic Regression analysis and hypothesis testing. The results show partially that financial reward variables, professional recognition and market considerations have an influence on career choice as a public accountant or non public accountant, but professional training variables, social values and work environment results of the analysis show that these variables have no influence on career choice for public accountants or non public accountan...
Factors Affecting Career Selection of Accounting Students to Become Public Accountants
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The purpose of this reseasrch was to know what factors influence accounting students in choosing a career to become a public accountant. Factors that influence career choice to become a Public Accountant are assessed by variables of reward/salary, professional training, professional recognition, social values, work environment, labor market considerations, and personality. Data collection was carried out by distributing questionnaires to accounting students at Universitan Pawyatan Daha Kediri. The sample used was 90 respondents. Data analysis in this study used multiple regression analysis with the help of SPSS version 23.00. The results of this analysis indicate that simultaneously the factors of reward, professional training, professional recognition, social values, work environment, labor market considerations and personality have a significant influence on career choice to become a public accountant. Partially, professional recognition, labor market considerations and personalit...
UNDERSTANDING THE INTENTIONS OF ACCOUNTING STUDENTS TO PURSUE CAREER AS A PROFESSIONAL ACCOUNTANT
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The aim of this research was to investigate the contributing factors that insfluenced the intentions of accounting students in Indonesia to pursue a career as a professional accountant. The researchers applied quantitative method to present a descriptive analysis of accounting students perception. The researchers collected 439 questionnaires from accounting students across universities in Indonesia with simple random sampling technique. The findings show that the intrinsic factor (attitude) and parental or peers influence (subjective norm) affect the students' intention to pursue a career as a professional accountant. The results of this research are expected to give insights to university's accounting department and professional bodies such as Institute of Indonesia Chartered Accountant and Institute of Certified Public Accountant to formulate strategies to achieve the desired number of accountants in Indonesia. In addition, regulatory agencies can use these findings as a basis to develop policies that guide universities or professional bodies to make the accounting profession more desirable.
Accounting Students Perceptions on Factors Affecting Career Choices
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A career as an accountant is seen as promising bright prospects because this profession provides intellectual challenges and invaluable learning experiences. This study aims to determine the reasons for the accounting profession's career selection. This study uses the variables of financial rewards, professional recognition, professional training, job market considerations, and personality as factors that influence the choice of profession, namely public accountants, management accountants, accountant educators, and government accountants. The population in this study were all accounting students of semester seven and semester five who were active at STIE Perbanas Surabaya, with a total of 225 students for semester seven and 258 students for semester five. Research samples with non-probability techniques. The data of this study are primary data obtained from distributing questionnaires. Kruskal Wallis analysis technique is used to test the proposed hypothesis. Based on the test ...
To Be An Accountant - How Accounting Student Choose Their Career
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The aims of this study are to analyze the development of professional training, parental influence and accounting student perceptions in student future career choice as a public accountant. The population of this study consists of final students, majoring in accounting in private universities in North Sumatera, Indonesia and quota sampling method was used in this research. The result of this study is the professional training did not significantly influence the students' career option as a public accountant. Synchronously, training professionals, parental influence and accounting student perceptions about the public accountant law significantly affect the selection of a career as a public accountant.
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, 2019
This study aims to examine the factors that affect the interests of students of accounting for choosing their public accounting careers. This research was conducted specifically on that polytechnic colleges and universities Batam, Riau Archipelago. The data collection is done by using a questionnaire to the respondent. This study tested the validity and reliability test, classic assumption test and multiple regression analysis test. This study is the financial reward positive and significant impact on student interest in choosing a public accountant, professional training positive and significant impact on student interest in choosing a public accountant, professional recognition positive and significant impact on student interest in choosing public accountants, social values influence positive and significant impact on student interest in choosing a public accountant, the working environment positive and significant impact on student interest in choosing a public accountant, consideration of labor market positive and significant impact on student interest in choosing a public accounting, and personnel positive and significant impact on student interest in choose a public accountant. Limitations of the study is a special student majoring in accounting. As for the implications and suggestions for future research is the sample size was increased to enable obtain more accurate data, add another variable or using references other variables that influence the selection of career public accountant.
International Journal of Finance and Accounting 2017, 6(2): 59-65 , 2017
The purpose of this study was to examine the factors that influence university accounting students' career choices. The testing was done by dividing respondents into 2 (two) categories. First, students who want to work as public accountants, assuming that the public accountant profession provides better job opportunities and this field is in accordance with the field that they engage in. Second, students who are not willing to become public accountants, assuming that the profession other than public accountants will provide wider career opportunities and will have low levels of stress. From both analyses, this research tried to find the factors that have strong influences in the selection of accounting university students' career, either as the public accountant or else. The research results prove that the profession that will be taken after graduating is very dependent on their respective perceptions of the expectations and opportunities that will be accepted by them when choosing a profession.