Determinants of Career Intentions of Accounting Students

Newman Amaning,Reindolph Osei Anim,Godfred Peprah-Amankona,Alexander Kyere

doi:10.5539/ibr.v13n12p14

Abstract

This study examines the determinants of accounting students&rsquo; career intentions. The study adopted survey questionnaires developed on a 5-point Likert&rsquo;s scale to collect primary data from 231 final year university students pursuing accounting across Ghana using purposive sampling technique. The study employed the use of PLS-SEM to conduct Regression Analysis. The outcome of the study reveals that the relationship between the future plan and career intentions of accounting students is significantly positive, and a positive perception on the accounting profession influences the accounting student to pursue a career in accounting. Thus, future plans and students&rsquo; perception on professional examinations influence the career intentions of the accounting students in Ghana. The study recommends that future studies should explore the effects of other important variables including race, culture, religion, marital status, etc. on the career intentions of accounting students.

Highlights

It is public knowledge that a lot of career opportunities exist within the accounting profession (Cooper et al, 2020; Bekoe et al, 2018; Anderson-Gough, 2002)
The results have shown that both future plan and students‟ perception of professional examinations are significant determinants of students‟ career intention(s) in Ghana
This study aims to examine the career intentions of bachelor students in accounting

Summary

Introduction

It is public knowledge that a lot of career opportunities exist within the accounting profession (Cooper et al, 2020; Bekoe et al, 2018; Anderson-Gough, 2002) These include audit, tax, financial reporting, business advisory, etc. In Ghana for instance, according to the Institute of Chartered Accountants, Ghana (ICAG), the sole statutory regulatory body set up by an Act of Parliament, Act 170, to regulate the accounting profession in the country, as at September, 2020, the number of qualified accountants in Ghana were less than 6000 (http://www.icag.com/) This figure is woefully inadequate considering the status of the country as an emerging market that requires the critical role of the accountant to help propel its growth. This phenomenon has led to growing concerns about the number of students who fail to enroll for professional accounting examinations after graduation (Felton et al, 1995)

Objectives

Methods

Results

Conclusion