Factors Influencing Accounting Undergraduate Students To Be Professional Accountants In Indonesia
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Date
2016-01
Authors
Vina Arnita, Vina Arnita
Journal Title
Journal ISSN
Volume Title
Publisher
Universiti Sains Malaysia
Abstract
This study investigates accounting students‘ intention to be professional accountant in Indonesia. It studies relationship between job market factors, opportunity cost, parents influence and self-efficacy of accounting students intention to be professional accountant. These factors are derived from intensive reviewing the literatures. In addition, lack of professional accountants in Indonesia is among the current issues faced by both government related agencies and non-government related agencies. According to Ikatan Akuntan Indonesia (IAI), if this problem is not being solved, Indonesia might have to rely to the international professional accountants for auditing purposes. According to the literature, the variety of factors job market conditions which are believed to have strong influences on one‘s career choice. Paolillo and Estes(1982) indicated that elements of job variety and adventure, flexibility in career options, job availability and job security are the important influential factors in a student‘s career choice. In addition to job market factor, the opportunity cost is said to be having effect towards the decision to choose certain profession. A study related to parents‘ influence was conducted by (Pollock, Papiernik, Slaubaugh, & Colson, 2002) revealed that high school counsellors‘ perceptions of the profession as uninteresting, stressful, time consuming and not particularly rewarding financially. Many students and their parents do not understand how the role of accountants has changed from an advisor on micro accounting matters to a consultant on broad-based management issues. As for self-efficacy, it was associated with social learning theory which explained the human behaviour model in term of interaction among cognitive, behavioural, and environmental determinations Self-efficacy is defined as individuals‘ beliefs about their capability to mobilise cognitive resources and courses of actions needed to successfully perform a specific task within a given context. Individuals with high self-efficacy beliefs set higher career goals, put in more effort, and pursue career strategies that lead to the achievement of those goals. Based on extensive literature review, there are six hypotheses build to achieve the research objectives. Embarking to purely quantitative research method, questionnaires containing previous measures was developed and sent to the respondents from the selected universities in Java and Sumatra. Then, data were analysing by using SPSS. This study revealed that out of six hypotheses, only three hypotheses was not supported. The discussion of these findings is tied to previous literatures and Indonesia context. Similarly to other studies, this study also subjected to several limitations. Later part of the thesis, both limitation and recommendations for future study are discussed.
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Keywords
Accountant