Accounting Career Research Articles

Akuntan Publik: Daya Tarik dan Faktor Pendorong Minat Mahasiswa

This research aims to analyze the influence of financial rewards, work environment, job market considerations, and artificial intelligence knowledge on accounting students' interest in choosing a public accounting career. Sampling using a convenience purpose sampling technique obtained 105 respondents. The research results show that the variables of financial rewards and labor market considerations show a significant positive influence. Students' knowledge of artificial intelligence provides significant positive results, meaning that the higher their knowledge of artificial intelligence (AI), the greater their interest in a career as a public accountant. Meanwhile, work environment variables have no effect on students' interest in pursuing a career as a public accountant, this happens because students do not prioritize risks or things gained in the work environment.

Professional Training, Personality, and Financial Rewards Shaping Students' Career Interest as Public Accountants

The general background of this study is rooted in the importance of identifying factors that drive accounting students' interest in becoming public accountants. The specific background focuses on professional training, personality traits, financial rewards, and job market considerations as potential influencers of career interest. While prior studies have explored career selection, there remains a knowledge gap in understanding how these factors interrelate in the context of public accounting careers. This study aims to examine the effects of professional training, personality, financial rewards, and job market considerations on accounting students' career interest. Using a quantitative approach, data was collected from 100 fifth-semester accounting students at Muhammadiyah University of Sidoarjo through purposive sampling. The results show that professional training, financial rewards, and job market considerations each have a positive and significant effect on students' interest in a public accounting career. The novelty of this study lies in its integrated analysis of these variables, providing insights for educators and policymakers. The implications suggest the need for academic programs to enhance professional training, clarify financial incentives, and provide information on job market trends to support students’ career decisions. Highlights: Professional training significantly influences students' interest in public accounting careers. Financial rewards play a key role in motivating students to pursue public accounting. Job market considerations positively affect students' career choices in accounting. Keywords: Student Interest, Public Accountant, Professional Training, Personality, Financial Rewards

ANALYSIS OF FACTORS THAT INFLUENCE CAREER CHOICE AS A PUBLIC ACCOUNTANT WITH MOTIVATION AS A MODERATING VARIABLE

Indonesia faces a critical shortage of public accountants despite a growing demand for their services. While many individuals graduate with accounting degrees, few pursue careers in public accounting. This research aimed to understand the factors influencing this career choice, specifically examining the roles of financial rewards, professional recognition, and work environment, as well as the moderating effect of motivation. Based on expectation and planned behavior theories, the study analyzed data from 74 participants at Udayana University. Results indicate that motivation significantly impacts the relationship between financial rewards and the decision to become a public accountant, but it does not influence the relationships between professional recognition, work environment, and career choice in this field.

FACTORS INFLUENCING STUDENTS’ CHOICE OF ACCOUNTING AS A MAJOR IN PEKANBARU CITY

There has been a decline in the intention of High School students in choosing accounting as a further study recently, including in Indonesia. High school students tend to think that the field of accounting has no future and will be replaced so that their intention in entering the field of accounting decreases. This research wants to analyze the variables of Personal Characteristics, Career Perceptions, and Social Environment on Students' Intention in choosing an accounting major. The research chose students in Pekanbaru City as subjects. The research uses primary data by distributing digital questionnaires. Data collection methods use the Convenience and Snow-ball methods. Data was collected from 110 respondents and analyzed by multiple regression. The research results show that career perception does not influence students' intention in choosing an accounting major, while personal characteristics and social environment variables influence the intention of High School students in choosing accounting as a further study in university. The implication of this research is that the role of schools and universities should be clearer about accounting major. Schools and universities should convey that accounting careers are still attractive and definitely needed in the business world so that high school students can change their characteristics in choosing an accounting major.

FACTORS INFLUENCING STUDENTS’ CHOICE OF ACCOUNTING AS A MAJOR IN PEKANBARU CITY

There has been a decline in the intention of High School students in choosing accounting as a further study recently, including in Indonesia. High school students tend to think that the field of accounting has no future and will be replaced so that their intention in entering the field of accounting decreases. This research wants to analyze the variables of Personal Characteristics, Career Perceptions, and Social Environment on Students' Intention in choosing an accounting major. The research chose students in Pekanbaru City as subjects. The research uses primary data by distributing digital questionnaires. Data collection methods use the Convenience and Snow-ball methods. Data was collected from 110 respondents and analyzed by multiple regression. The research results show that career perception does not influence students' intention in choosing an accounting major, while personal characteristics and social environment variables influence the intention of High School students in choosing accounting as a further study in university. The implication of this research is that the role of schools and universities should be clearer about accounting major. Schools and universities should convey that accounting careers are still attractive and definitely needed in the business world so that high school students can change their characteristics in choosing an accounting major.

A fairy tale with an unhappy ending: the organizational regulation of “Latina accountant identity” in Spain

PurposeIdentity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends on its trade-off with employees’ work identities and personalities. Organizational discourse nurtures this dynamic and interactive process. We focus on the regulation of an (undesired) organizational identity that is born at the intersection of race/ethnicity, gender, sex and migrant discrimination in accounting-related positions. We aim to analyze how Latina accountants who migrate to Spain perceive that their triple status as Latina, women and migrants affects their careers as accountants and interpret whether this triple intersectional discrimination aims to create a Latina accountant’s self-identity.Design/methodology/approachThis critical study follows a phenomenological approach to analyze the experiences of women born in Latin America who migrated to Spain to occupy accounting-related positions. A thematic analysis of their semi-structured interviews allowed us to examine the challenges faced by Latina accountants in their accounting careers in Spain.FindingsOur interviewees' narratives display an internalization of, even resignation to, a self-identity that we label “Latina accountant identity.” This identity is based on explicit discrimination discourses that cause them to suffer from the intersection of racism, sexism and migrant conditions and is nurtured by the discourses of their senior managers, co-workers and subordinates.Originality/valueTo the best of our knowledge, this is the first study to frame the regulation of an intersectional discriminatory identity that is used to control Latina accountants from the inside, acting on the triple condition of Latinas, women and foreigners, influencing their self-perceptions regarding work and personal lives.

The Cultural Values Domino Effect: How the Ball Rolls in Influencing University Students' Intentions to Take the Accounting Path

Students' cultural values can significantly impact their decision to enroll in accounting courses. Some students could be discouraged from studying accounting because of a poor view of the field stemming from cultural expectations. A lack of solid cultural values (Aesthetic, social, symbolic, spiritual, and educational) can negatively affect students aspiring to become accountants. In this context, our study sets out to ascertain how cultural values affect college students' decisions to pursue careers in accounting. With this aim, employing a quantitative technique and a survey questionnaire was appropriate to gather data from Omani undergraduate students. SEM-PLS, version 4.0 software, was used to analyze data. The outcome of our research was mainly the confirmation that cultural values—both symbolic and aesthetic—significantly impact students' decisions to pursue a career in accounting. However, there was no discernible influence of other cultural values (such as social, spiritual, and educational) on the decision to pursue a career in accounting. An accounting career ought to uphold Islamic ideals and beliefs. The capacity to exhibit Islamic beliefs and practices, which students believe is crucial while choosing a career in accounting. The research conclusions of this can help managers in the accounting industry make informed hiring decisions. They can adapt their recruitment efforts to attract talented people by comprehending the variables that affect students' decisions to pursue careers in accounting.

Women in Accounting in Communist and Post-Communist Romania: Academia Case Study

Abstract We investigated whether there are differences in women’s progress in Romanian accounting academia between the communist and post-communist periods, and compared to the international context; and whether the legal framework in Romania influenced women’s accounting careers in academia. For the communist period, we found that for our topic training for the exercise of the profession, the evolution of women’s academics, although it did not exceed that of men, outperformed that of women in other contexts, especially in Anglo-Saxon countries. Then, our findings were similar to the international context for teaching and leadership in academia. For the post-communist period, we observed Romanian academics’ similitude in teaching and bachelor studies and superiority in scientific publications and doctoral studies compared to their international counterparts. Also, the complexity of provisions assuring general or women’s rights, as well as the pace of their issuance aligned with women’s experiences in accounting academia.

Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants

SYNOPSIS We explore an understudied impact of race in public accounting careers: differences in perceptions of the skills necessary to succeed. Based on data collected from surveys of approximately 1,400 public accountants, we find that although the skills perceived as necessary to succeed are the same for all accountants (i.e., technical and interpersonal, practice development, social interactions, and academic achievement), practice development and social interactions are perceived as significantly more important to Black accountants. These perceptions are likely impacted by the underrepresentation of Black accountants in their firms and at their clients, which may result in fewer opportunities to acquire or improve these skills. Technical skills can be learned without the direct assistance of others, but learning practice development skills and social interactions require the support of others. Recommendations collected from the study’s participants to help advance the practice development and social interaction skills of Black accountants are included.

PENGARUH LINGKUNGAN KERJA, PENGHARGAAN FINANSIAL, MOTIVASI DIRI, DAN KECERDASAN ADVERSITY TERHADAP MINAT BERKARIR AKUNTAN PUBLIK

Economic development in an area is influenced by several things, one of which is the profession as a public accountant to support the economic development of a country to be effective and efficient in the aspect of transparency. This profession is proven to have a role in supporting economic development in a country, in order to increase effectiveness and efficiency related to the strength of transparency. However, the number of these professions is still low. This study focuses on finding empirical evidence of the effect of the variables used on student interest in a career as a public accountant. The probability sampling technique was chosen in random sampling. The sample used in this research was 72 respondents. The findings show that the work environment, financial rewards, self-motivation, and adversity intelligence have a positive effect on students' interest in a career in public accounting.

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

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.

UNDERGRADUATE ACCOUNTING STUDENTS’ PERCEPTION ON PROFESSIONAL ACCOUNTING CAREER: A BASIS FOR INTERVENTION PLAN

The paper looks into the factors that impact undergraduate accounting students decision to pursue a professional accounting career and how that decision is influenced by their study habits, attitudes toward professional exams like the Certified Public Accountant (CPA) exam, and future plans to become accounting professionals. Questionnaires are a key component of the studys data collection strategy because it employs a survey methodology. Descriptive statistics and Pearson correlation coefficient analysis techniques were applied to a total of 107 undergraduate accounting students from Laguna State Polytechnic University - Santa Cruz Campus in order to analyze the study objectives. Findings demonstrated that holding a professional license and passing the professional examination in one sitting motivate students to seek careers in professional accounting. The students perspective on a career in professional accounting was similarly collaborative and communication-based, and it demonstrated how important it is to develop qualities like responsibility and accountability in order to succeed as a professional accountant. Results also demonstrated a strong positive link between social factors and students intentions to take the professional examination and pursue careers in accounting. In order to encourage, assist, and motivate accounting students to strive for professionalism, this research suggests that educational institutions, accounting professional bodies, and career counselors all play important roles. KEYWORDS: accounting, professional accounting career, professional examination, social factors

INTEGRATION OF ARTIFICIAL INTELLIGENCE IN THE RISK MANAGEMENT PROCESS: AN ANALYSIS OF OPPORTUNITIES AND CHALLENGES

Enterprise risk management is a critical component in achieving long-term performance in any company seeking to achieve long-term results. Businesses face a variety of internal and external risks over time, some of which are more difficult to manage or eliminate than others. Recent times have shown that technological progress can have a significant influence on all industries. Artificial intelligence is a topic that is relevant today, given the advancements in the field and the increased interest from the public. We already know that many people are worried about artificial intelligence, particularly since this aspect has the potential to affect millions of people’s careers in finance and accounting. Nonetheless, if used appropriately, this risk might benefit people and should not always be seen negatively. The article examines how artificial intelligence can be incorporated into risk management procedures, with an emphasis on the accounting and financial domains. The use of artificial intelligence in the analysis of vast volumes of financial data and the successful detection of anomalies, which improves risk assessment and promotes improved decision-making, is one significant topic addressed. The article’s primary objective is to analyse how financial institutions can improve their performance by integrating artificial intelligence into risk management strategies. The sample, which consists of financial institutions listed on the Bucharest Stock Exchange, highlights the difficulties and moral issues surrounding the application of AI in the financial industry, such as data security, interpretability of algorithms, and decision-making accountability. Exploring these aspects provides a comprehensive perspective of how AI is changing and improving risk management in the accounting and financial sectors, emphasizing both the advantages and difficulties of this significant transformation. This case study provides a window into how financial risk analysis is changing in the modern era and shows how embracing AI technology can be a transformative force for risk management.

Pengaruh Efikasi Diri dan Ekspektasi Hasil terhadap Niat Mahasiswa Berkarir di Bidang Akuntansi Pemerintahan: Studi Empiris pada Mahasiswa Jurusan Akuntansi di Kota Padang

This research examines the effect of self-efficacy and outcome expectations on students' intentions to have a career in government accounting (an empirical study of accounting majors in Padang City). The population of this study was S1 students majoring in accounting in Padang City. The sample in this research was 365 samples. Type this research is a causal research with a quantitative approach.The source of data in this research is primary data. Data collection techniques with questionnaires distributed to students. Data analysis using multiple linear regression analysis. The results showed that self-efficacy and outcome expectations have a positive effect on student intentions career in government accounting.

Pengaruh Penghargaan Finansial, Pengetahuan Persyaratan Akuntan Publik Dan Lingkungan Keluarga Terhadap Minat Mahasiswa Akuntansi Dalam Pemilihan Karir Sebagai Akuntan Publik

Public accountants play a crucial part in society's decision-making processes. However, the number of accounting graduates in Indonesia is significantly lower than the number of practicing accountants. This suggests that public accounting is not yet a popular career choice amongst students. This research set out to answer the question, "Do financial incentives, familiarity with profession-specific requirements, and personal circumstances influence accounting students' interest in becoming public accountants?" Denpasar college accounting majors in the year 2019 were the subjects of this research. Proportional stratified random sampling. There were 95 people in the sample. The use of a questionnaire to gather information. Here, we analyzed the data with several different statistical methods, including multiple linear regression, the coefficient of determination, a F test, and a t test. Financial incentives, prior knowledge of public accountant requirements, and encouraging family environments all had a positive and significant effect on accounting students' interest in pursuing a career in public accounting.

The Reasons Why Accounting Student (Not) Pursuing Public Accounting Profession: A Systematic Literature Review

The accounting industry is considered a good career choice and the ideal outcome for accounting graduates. However, the number of public accountants has decreased recently. The public accounting profession is declining due to several causes, including the need for more laws and legal protection for the industry, accounting reporting, and the small market share for audit services. The identification, screening, and selection phases of the systematic literature review process were used in this study to review previous research. The data analysis utilized in this study was predicated on the basis of the 21 papers that were found in the Google Scholar database and dated from 2006 to 2023. Students' decisions to pursue a career in public accounting are influenced by a number of different factors, according to the findings of a comprehensive evaluation of all of the research that was published between the years 2006 and 2023. Academics less frequently use regression to manage data than SEM analysis. Future research is expected to concentrate mainly on extending the use of variables as a factor influencing students' motivation to become public accountants and the approaches used

Pengaruh Persepsi, Gender dan Lingkungan Kerja terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik

The public accountant profession will later become one of the interesting and promising job choices for accounting students by relying on high expertise and skills and behaving independently. One of the accountant professions that is very popular in society and especially among accounting students is the Public Accountant Profession. With the wide range of job opportunities as an accountant, it should be able to attract students to a career as an accountant, considering that the profession is very important and so needed. The purpose of this study was to analyze the effect of perceptions, gender and work environment on accounting students' career choices as public accountants. This research uses quantitative methods. The population used in the study was accounting study programs at UMS and UNS class of 2019/2020. Sampling using the Purposive Sampling method with the criteria of Accounting Students in the Class of 2019 and 2020 at Universitas Muhammadiyah Surakarta and Sebelas Maret University who have received auditing courses, then a sample of 110 respondents was obtained. The data used in this study are primary data collected and processed by themselves, the results of which are in the form of numbers listed on the questionnaire scale which are processed using the SPSS program. The technique used in data collection is the questionnaire / questionnaire media. The technique used in data collection is a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of the t test show that the Perception and Gender variables have a positive effect on students' decisions to choose a career in public accounting. Meanwhile, the work environment variable has no effect on students' decisions to choose a career in public accounting.

To Be or Not To Be: The Nature and Extent of Identity Calculus among Accounting Professors from Underrepresented Backgrounds

ABSTRACT Professors from African American, Latinx, and Native American backgrounds are underrepresented in academia and are therefore ascribed a minority status. They are not the stereotypical professors, and so their experiences are not widely documented. This project uses semistructured interviews to garner an understanding of how underrepresented accounting professors navigate professional life in academia. We mobilize Goffman's (1959)The Presentation of Self in Everyday Life as a frame to analyze our interviews. The study findings reveal the multiple calculated actions that these professors undertake while performing on the frontstage of academia, as well as the disconnect between their frontstage and backstage personas. We extend literature and practice by documenting the frontstage performance's toll on underrepresented minorities (URMs) at all levels of their academic careers in accounting.

The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective

While oral history still has a marginal role in accounting literature in general, it has not been applied at all in relation to the history of Chinese accounting. Within broader research on accounting change in China, this paper uses oral history to investigate patterns of the career of accountants in China. We interviewed 21 retired accountants, aging from 60 to 90 at the time of the interview, asking them to share their professional experience in open and unstructured talk. We reconstruct individual experiences, which provides insights into the working lives of our interviewees. Unlike previous studies that only focus on influential informants, we investigate Chinese accounting changes as they emerge from the collective memory of everyday accountants. Taking a pluralist perspective, we collect non-archival data to illustrate the education and common elements in accounting career development. Our approach takes a ‘view from below’, underlining the limitations of top-down perspectives in most of the literature on accounting change in China. The findings contribute to our understanding of accounting changes in China and their social and economic impacts on the profession while providing interesting implications for oral history in accounting in general.

The Influence of Family on Student Interests in Determining Careers in Accounting Professions

This study was conducted to determine the impact of the influence of parents on the interest of accounting students in determining a career as an accountant profession. Family members who have careers in accounting can influence the interest of accounting students in determining a career in the same field as their families. This research was conducted at the Samarinda State Polytechnic. Correspondents took as many as 50 correspondents. This study shows that family culture can influence accounting students to work as accountants. In Indonesia, the culture or habit of a strong bond with family and children is relatively high in choosing a career as an accountant profession. The result of this study proves that family has a significant influence on the selection of students for the accounting profession.