Abstract
This study aimed to determine the factors that are considered by accounting students who choose careers as public accountants and private accountants. Three factors that became the focus of observation are intrinsic motivation, career exposure, and quality of life. Data collection in this research was organized in several public and private universities in Java. The survey was distributed online and obtained 445 valid questionnaires used to test the research model. The findings indicated that students who have more career information are more likely to choose a career as a public accountant. Besides, students who have a higher perception of the quality of life tend to choose a career as a private accountant. This study has not found significant evidence on the effect of intrinsic motivation on career choice. This study promotes accounting career institutions and universities in developing the interest of the younger generation in the accounting profession, be it public accountants or private accountants. Developing from the limitations in this study, further research can develop this accountant career research model by considering other factors, as well as observing accounting students in various demographic variations.
Highlights
In Indonesia, the accounting profession is regulated by the Indonesian Institute of Accountants or Institut Akuntan Indonesia (IAI), founded in 1957, which aims to enhance the quality of accountant education and the value of accountant professionals
The purpose of this research is to find out what are the considerations of accounting students who choose careers as public accountants and private accountants, especially for students residing in Java, Indonesia
This study measured accounting students' understanding of intrinsic motivation, career exposure, and quality of life as factors that will influence them in a career in accounting
Summary
A public accountant develops career in a public accounting firm performing audit services, taxation, consulting, and accounting for other businesses, organizations, or individuals. Crossman stated that there are several criteria as well as the pros and cons between the public accountant and private accountant [3]. Some of these criteria are an accountant must have an accounting degree and certification, but only a public accountant must have a Chartered Professional Accountant (CPA) certification. A public accountant must know the client company's business system and strong analytical skills, while for a private accountant must know the business processes and industry standards being pursued. A public accountant will work for a long time with a variety of clients and travel frequently, a Journal homepage: http://edulearn.intelektual.org
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