Abstract
The aim for this study is twofold. First, to identify the impact of lifestyle, work environment and career path accounting bachelor on the selection of accounting profession. Second, to examine the moderating role played by money oriented in the impact of lifestyle, work environment and career path accounting bachelor on the selection of accounting profession. Data were gathered by a questionnaire developed base on the literature, validated using exploratory and confirmatory factor analyses, and distributed to representative sample consisted by 105 accounting bachelor of Hasanuddin University in South Sulawesi. IBM SPSS was used to analyze 97 questionnaires that returned. The result revealed that lifestyle; work environment and career path has a significant impact on selection of accounting profession. Furthermore, the result indicated that money oriented significantly moderated the impact of lifestyle, work environment and career path accounting bachelor on the selection of accounting profession. A crucial contribution of this study is that it provides evidence in relation of lifestyle, work environment and career path on selection of accounting profession. Hence, academic and accounting organizations should pay a great attention to lifestyle, work environment and career path of accounting bachelor on study period to enhance intention of selection on accounting profession.
Highlights
In this millennial era the selection of current jobs for students after completing studies is a beginning in forming a career path
Based on the results of the analysis show that there is an interaction between money oriented and the work environment influences the selection of the accounting profession
This means that lifestyle improvements have a positive impact on the intentions of a graduate of Hasanuddin University in choosing the accounting profession as a goal for a career
Summary
In this millennial era the selection of current jobs for students after completing studies is a beginning in forming a career path. Students when the study process has a post-graduation plan for a career, both in accordance with the field of study during study or work in general. There are several alternative jobs to be undertaken by students after becoming scholars. After their scholars continue their careers to work, secondly, they continue their studies to a post graduated which later become accounting lecturers, and thirdly continue their accounting profession education. The average graduate is estimated to reach 35,000 per year while around 22,000 accountants are listed in the IAI. This explains that there is a lack of interest in accounting graduates in choosing a profession as an accountant
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