The Reasons Why Accounting Student (Not) Pursuing Public Accounting Profession: A Systematic Literature Review
DOI:
https://doi.org/10.52728/ijtc.v4i4.775Keywords:
Accounting, Career, Public Accountant, Student, Systematic Literature ReviewAbstract
The accounting industry is considered a good career choice and the ideal outcome for accounting graduates. However, the number of public accountants has decreased recently. The public accounting profession is declining due to several causes, including the need for more laws and legal protection for the industry, accounting reporting, and the small market share for audit services. The identification, screening, and selection phases of the systematic literature review process were used in this study to review previous research. The data analysis utilized in this study was predicated on the basis of the 21 papers that were found in the Google Scholar database and dated from 2006 to 2023. Students' decisions to pursue a career in public accounting are influenced by a number of different factors, according to the findings of a comprehensive evaluation of all of the research that was published between the years 2006 and 2023. Academics less frequently use regression to manage data than SEM analysis. Future research is expected to concentrate mainly on extending the use of variables as a factor influencing students' motivation to become public accountants and the approaches used
References
Ahmad, Z., Ismail, H., & Anantharaman, R. N. (2015). To be or not to be: An investigation of accounting students’ career intentions. Education + Training, 57(3), 360–376. https://doi.org/10.1108/ET-03-2014-0025
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Bandura, A. (1999). Social cognitive theory: An agentic perspective. Asian Journal of Social Psychology, 2(1), 21–41.
Cahyadi, D., Andayani, S., & ... (2019). Accounting students perceptions on factors affecting career choices. Journal of Accounting …, Query date: 2023-06-02 09:30:16. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3772017
Chen, C., Jones, K. T., & Mcintyre, D. D. (2008). Analyzing the Factors Relevant to Students’ Estimations of the Benefits and Costs of Pursuing an Accounting Career. Accounting Education, 17(3), 313–326. https://doi.org/10.1080/09639280701788703
Crossman, H. A. (2017). Awareness of the public versus private accounting divide, and its impact on the career path preference of accounting students. Accounting Education, 26(4), 392–409. https://doi.org/10.1080/09639284.2017.1326155
Dewi, A. O. (2020). Motivasi, Gender, Self Efficacy Dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Untuk Mengikuti Ujian Cpa Test Center Di Undiknas Denpasar. Jurnal Ilmiah Akuntansi Dan Bisnis, 5(1), Article 1. https://doi.org/10.38043/jiab.v5i1.2437
Edwards, J. D. (2020). History of Public Accounting in the United States. Routledge.
Ghani, E., Mohamad, N., Ali, M., & ... (2019). University students’ intentions to become accountants: Examination using Fishbein and Ajzen’s theory. International Journal of …, Query date: 2023-06-02 09:30:16. https://ijicc.net/images/vol6iss10/61008_Ghani_2019_E_R.pdf
Gultom, A. R., & Darman, U. (2007). Pengaruh Motivasi Kualitas, Motivasi Ekonomi Dan Motivasi Karir Terhadap Minat Mahasiswa Peserta Pendidikan Profesi Akuntansi (PPAk) [Ut, Fakultas Ekonomi UNIB]. http://repository.unib.ac.id/2991/
Hatta, M., & Sartika, M. (2016). The Factors That Influence The Selection Of Career As Public Accountant And Non-Public Accountant (Study of Accounting Student University Bengkulu). Jurnal Akuntansi, 6(2), 113–126. https://doi.org/10.33369/j.akuntansi.6.2.113-126
Hu, Y.-H., Tai, C.-T., Liu, K. E., & Cai, C.-F. (2020). Identification of highly-cited papers using topic-model-based and bibliometric features: The consideration of keyword popularity. Journal of Informetrics, 14(1), 101004. https://doi.org/10.1016/j.joi.2019.101004
IAI. (2015). Peluang dan Tantangan Akuntan di Era MEA.
IAI. (2020). Direktori Kap Dan Ap Tahun 2020.
Indriani, M. Y. (2018). Hubungan Tingkat Stress dengan Kejadian Hipertensi Pada Kelompok Petani yang Mengalami Gagal Panen DiKecamatan Pakusari Kabupaten Jember. https://repository.unej.ac.id/handle/123456789/88620
Kitchenham, B. A., Mendes, E., & Travassos, G. H. (2007). Cross versus within-company cost estimation studies: A systematic review. IEEE Transactions on Software Engineering, 33(5), 316–329.
Kitchenham, B., Brereton, O. P., Budgen, D., Turner, M., Bailey, J., & Linkman, S. (2009). Systematic literature reviews in software engineering–a systematic literature review. Information and Software Technology, 51(1), 7–15.
Nga, J. K. H., & Wai Mun, S. (2013). The perception of undergraduate students towards accountants and the role of accountants in driving organizational change: A case study of a Malaysian business school. Education + Training, 55(6), 500–519. https://doi.org/10.1108/ET-07-2012-0074
Nur, E. (2023). Pengaruh Pasar Tenaga Kerja, Kompensasi Finansial, Disrupsi Akuntan Dan Lingkungan Kerja Dalam Karir Akuntan. Current: Jurnal Kajian Akuntansi Dan Bisnis …, https://current.ejournal.unri.ac.id/index.php/jc/article/view/372
Owusu, G. M. Y., Obeng, V. A., Ofori, C. G., Ossei Kwakye, T., & Bekoe, R. A. (2018). What explains student’s intentions to pursue a certified professional accountancy qualification? Meditari Accountancy Research, 26(2), 284–304. https://doi.org/10.1108/MEDAR-06-2016-0065
Pramudianti, M. (2006). Analisis Faktor-Faktor Yang Mempengarum Mahasiswa Akuntansi Di Universitas Wijaya Kusuma Surabaya Dalam Memilih Karir …. Equilibrium: Jurnal Ekonomi-Manajemen. https://journal.uwks.ac.id/index.php/equilibrium/article/view/230
Reschiwati, & Yoga, M. (2022). Generation Z Accounting Students: What Affects Their Perceptions About Career Choices as Public Accountants? Central European Management Journal. https://doi.org/10.57030/23364890.cemj.30.3.9
Riadi, S. (2021). The Intention To Obtain Chartered Accountant: A Theory of Planned Behavior and Motivation Theory Approach. Query date: 2023-06-02 09:30:16. https://scholar.archive.org/work/fq7o23smzzaori3xt5ejm2whbi/access/wayback/https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/download/6991/pdf
Rikawati, R., & Arumsari, V. (2020). Determinants Of Students Interest In Pursuing Professional Certifications In Accounting. Journal of Applied Business …, Query date: 2023-06-02 09:30:16. https://jurnal.polibatam.ac.id/index.php/JABA/article/view/2069
Saat, M., Ismail, A., Jamal, N., Idris, N., & ... (2018). The intention of accounting students in pursuing professional qualification. … of Engineering & https://www.researchgate.net/profile/Maisarah-Saat/publication/327838202_The_Intention_of_Accounting_Students_in_Pursuing_Professional_Qualification/links/602f08e6299bf1cc26d6565a/The-Intention-of-Accounting-Students-in-Pursuing-Professional-Qualification.pdf
Schoenfeld, J., Segal, G., & Borgia, D. (2017). Social cognitive career theory and the goal of becoming a certified public accountant. Accounting Education, 26(2), 109–126. https://doi.org/10.1080/09639284.2016.1274909
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339.
Srirejeki, K., Supeno, S., & Faturahman, A. (2019). Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant. Binus Business Review, 10(1), 11–19. https://doi.org/10.21512/bbr.v10i1.5232
Sugahara, S., & Boland, G. (2009). The Accounting Profession as a Career Choice for Tertiary Business Students in Japan-A Factor Analysis. Accounting Education, 18(3), 255–272. https://doi.org/10.1080/09639280701820035
Ulfah, R., Jaharadak, A., & Khatibi, A. (2019). Motivational factors influencing MSU accounting students to become a certified public accountant (CPA). Management Science Letters, 9(10), 1675–1684.
Wen, L., Hao, Q., & Bu, D. (2015). Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation. Accounting Education, 24(4), 341–359. https://doi.org/10.1080/09639284.2015.1051561
Wen, L., Yang, H. (Chris), Bu, D., Diers, L., & Wang, H. (2018). Public accounting vs private accounting, career choice of accounting students in China. Journal of Accounting in Emerging Economies, 8(1), 124–140. https://doi.org/10.1108/JAEE-09-2016-0080
Yamin, S., & Kurniawan, H. (2009). Structural equation modeling: Belajar lebih mudah teknik analisis data kuesioner dengan Lisrel-PLS. Jakarta: Salemba Infotek.
Yustika, I., Febriana, E. A., Ni’mah, A. F., & Fauziyanti, W. (2021). Analisis Minat Mahasiswa Akuntansi Dalam Pemilihan Profesi Sebagai Akuntan. 14.
Yusuf, A., Mangoting, Y., Hoetomo, M., Hatane, S., & ... (2021). The Mediating Effect of Students’ Perception and Satisfaction on the Relationship of Learning Environment and Accounting Career. https://journal.binus.ac.id/index.php/Humaniora/article/view/7114
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
