Abstract

This study investigates the factors that influence students in choosing a career path in accounting. The decision to choose a career path needs to be detected early because it has an impact on future professional performance which determines both the individual’s social position, style and standard of living, and life satisfaction. This study examines the factors that influence the career paths of accounting students through the social cognitive career theory. Based on this theory, the relationship between career path and driving factors such as intrinsic motivation, extrinsic motivation, third party influence, career exposure, is identified. The online survey was conducted on 333 respondents. Through regression analysis, this study found that intrinsic motivation, extrinsic motivation and career exposure have a positive effect while third parties influences do not have a significant value on career paths. These findings could be useful for policy makers and higher education institutions to provide a more supportive environment that will foster interest among accounting students to be motivated in choosing career paths in accounting.

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