Analysing perception and interest of bachelor's and master's accounting students towards the public accounting profession

Abstract

In today's business landscape, public accountants play a crucial role in upholding financial integrity and transparency. However, there's a growing concern as accounting students show declining interest in pursuing a public accounting career, often due to perceived challenges and monotony in the profession. This study investigates the factors affecting career interests, specifically exploring differences between bachelor's and master's accounting students. Conducted in Sumatera, Indonesia, the research utilized a questionnaire-based approach. Findings highlighted distinct motivations and perceptions. Bachelor's students were highly motivated by aligning their education with career choices and financial incentives, supported by strong social networks. In contrast, master's students approached the decision more cautiously, considering factors like time, cost, and the significance of professional experience. Both groups recognized the importance of analytical skills and professionalism in public accounting, with master's students exhibiting higher self-motivation. The study underscores the need to enhance students' understanding of accounting challenges and opportunities. It advocates for increased social support, professional exposure, and comprehensive information dissemination. Implications include the importance of developing robust career programs, fostering industry collaborations, and conducting further research to deeply comprehend factors shaping students' perceptions and motivations. These initiatives aim to rejuvenate interest and contribute to a more robust public accounting workforce in the future.