Accounting Career Research Articles

ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIER MENJADI AKUNTAN PUBLIK

This study aims to determine: (1) the effect of gender on the Interests Accounting Students for a career Become a Public Accountant, (2) the impact of Choice Financial to interest Accounting Students for a career Become a Public Accountant, (3) the influence Consideration Job Market on Interest Student Accounting for career become a Public Accountant. This research was causal comparative. The sample in this study were students of Accounting Department Faculty of Economics, University of Bumigora class of 2019 until to class of 2021 as many as 80 people. The sampling technique with quota sampling. The data collection technique using a questionnaire (questionnaire). Analysis prerequisite test including normality test, linearity test, test multicollinearity, and heteroscedasticity test. Data analysis technique used is multiple regression analysis using SPSS version 21. The conclusion that can be obtained from this study were (1) There is no effect of gender on the career interest Accounting Students to Become a Public Accountant. (2) There is a significant influence on the Choice Interests Financial Accounting Students to Become a Public Accountant career. (3) There is a significant influence on the Labour Market Considerations in Accounting Student Interests for a career Become a Public Accountant.

Integration challenges, immigrant characteristics and career satisfaction for immigrants in the field of accounting and finance: An empirical evidence from Canada

Although immigrants are subject to structural and cultural vulnerability, little attention has been devoted to understanding the integration challenges they face in building a career in accounting and finance. This study investigates those challenges and addresses how such challenges and immigrant characteristics influence career satisfaction. The study draws on the life course perspective to survey Canadian immigrants. It finds that the integration challenges are multidimensional, comprising workplace discrimination, non-recognitionof foreign education and experience, and ethnic differences, where the devaluation of prior education and experience is the worst challenge for new Canadian immigrants. Further, workplace discrimination and devalued education and experience negatively influence career satisfaction. However, ethnic differences exert no significant effect on career satisfaction. Evidently, this study is the first to measure dimensions of immigrant integration challenges and how they relate to career satisfaction. The identified challenges and suggestions may be of benefit to enterprises, government institutions, and professional bodies that aim to improve inclusion, equity, and career outcomes.

Tax Research by Bad Example: A Twist on the Classic Case

ABSTRACT Traditional tax research cases provide students a set of facts and then ask them to conduct research and write a memo summarizing those findings. While this method exposes students to both research and writing, it does not expose students to the review process that is integral to a professional career in accounting. Students are given a poorly written tax research memo and client email that were completed by a fictional colleague, then asked to play the role of an experienced associate in a public accounting firm and to review the documents to identify errors in both technical content and writing. Acting as an associate, the student provides written feedback to the colleague, but then must write a correct tax research memo and client letter. Feedback from students shows that this exercise was successful in developing skills and providing a positive learning experience. This case is adaptable for undergraduates or graduates. JEL Classifications: H2; J4; K3.

Stakeholders’ Perceptions of the Vocational Competences Acquired by Students Enrolled in Accounting Master’s Programmes in Romania

The objective of this research was to analyse the differences in stakeholders’ perceptions of the vocational competences acquired by students enrolled in master’s programmes for preparing future accounting professionals in Romania. We collected rich information on twelve master’s programmes at the four biggest universities in Romania. We proposed two indicators for the comparative analysis: the integration index (INTINDEX) and convergence index (CONVINDEX). We expected very specialised programmes focused on several competences necessary for certain professional certifications to have a lower integration level than general programmes aimed at making students familiar with various professional services they may further provide for the labour market. A low level of convergence was expected for the disciplines providing vocational rather than technical competences. The qualitative analysis of the syllabi pertaining to the disciplines studied helped us establish the existence of provisions concerning vocational competences. Two surveys were conducted (among students and educators). We applied Howcroft’s model (2017) to identify the differences in the stakeholders’ perceptions. For a deeper understanding of different perceptions, we conducted interviews with students, educators and employers. Our results may have a series of positive implications for the academic environment, the business environment and professional bodies. This study brings forward evidence that may be used by students when making decisions such as pursuing a career in accounting, or may be used to improve the educational process to train the youth who meet employers’ needs and continue their professional training within professional bodies.

The Accounting Education: Is a Paradigm Shift Needed?

The purpose of the article is to present the current trends in the accounting profession, related to the need to acquire complex knowledge, skills, and competencies to achieve a successful career in the conditions of digital transformation. In this regard, the following are considered: traditional and modern accounting concepts; possible guidelines for professional realization; necessary skills and competencies for a successful accounting career; contemporary challenges and perspectives for the accounting profession; emerging job roles related to the increasing use of digital data, artificial intelligence (AI) and automation. Research insights related to the need to implement a multidisciplinary approach in accounting education are presented. Based on the International Educational Standards (IES) published by the International Federation of Accountants (IFAC) and the Canadian CPA Profession Competency Map, the necessary skills and competencies for a successful career in the accounting profession are outlined. In this context, the role of the educational system has been investigated.

Soft Skills of a Modern Successful Accountant

Abstract. Introduction. Professional accountants of today have careers that use a wide variety of skills applicable to highly specialized roles. International Accounting Education Standards prescribe the technical competencies and skills accounting professionals need to develop. But there is another category of skills no less important for a financial specialist soft skills. Numerous foreign publications consider the accountant's professional skills in tandem with their soft skills. Purpose. The research aims to analyse the content, role and factors of development of soft skills of professional accountants in the context of business requirements in the current economic environment. Results. The study shows, as requirements for hiring, professionals who demonstrate, in addition to the hard skills exclusive to accountants skills, such as critical thinking, problem solving and teamwork. In a world that is becoming more digital, computerized, and automated, soft skills can be the differentiator between two employees competing for the same promotion or position. Poor organisation and time management skills could cause unnecessary stress, and accountants could risk tarnishing their reputation if important deadlines are missed. Accountants have to stay organised throughout their processes and work. Regulations are constantly changing, as is the technological environment in which accountants function, so the best accountants are open to change and remain adaptive and flexible in approaching their day-to-day activities. Effective communication is essential to all business roles, accountants included. They’re responsible for translating data in a visualised and easy-to-understand format. Since accounting and finance teams touch every area of the business, they are expected to work cross-functionally and collaborate well with other employees. Learning and education are constant in the accounting profession. Accountants are required to remain objective, ethical, and honest with regard to their tasks. The contribution of this research is to provide institutions, educators and professionals in the area, with insights into the requirements demanded by the job market for accounting professionals. Conclusions. To develop certain soft skills is always necessary in tandem with hard skills. Some of soft skills are character traits, the rest are acquired with life and professional experience. However, it is possible to develop soft skills at any age, the main thing is to set up such a goal and clearly determine the competencies that require improvement. The study found that the importance of both groups of skills to perform professional tasks by the accountant is undeniable. The success of the accountant's career depends directly on achieving the balance of soft and hard skills.

What Drives Students' Intentions to Pursue an Accounting Career? Examining The Theory of Planned Behavior (TBP)

This paper investigates what drives undergraduate accounting students’ goals to take up accountancy profession someday and be able to attain a Certified Public Accountant (CPA) qualification. The study utilizes a survey methodology and relies heavily on questionnaires as a tool for gathering data from the respondent population. To examine the study objectives, a descriptive statistics and multiple regression analysis methods were used on a total of 104 undergraduate accounting students from Far Eastern University Manila, Philippines. Examining what drives students' intentions to pursue an accounting career or perceive a career in professional accounting is important in this context. As a result, this research attempts to: 1. Investigate the key elements affecting decision of students to choose a career as an accountant 2. Establish relationship between the characteristics affecting university students' profession choices and their desire to remain in one field 3. Evaluate the perception of accounting students towards professional licensure examination in accountancy. Majority of the respondents were considering and pursuit of accounting careers undoubtedly with 56.73%. Moreover, many of them are in the third-year level and fourth year level who have the intention to pursue accounting career with 96.15%.

Factor Analysis of Professional Training, Social Values, Work Environment, and Gender Roles Towards Career Selection As An Accountant

This study aims to determine the factors that encourage students' interest in selecting an accountant career in terms of work environment, professional training, social values, and gender roles. This research is expected to provide an overview of the factors that drive a person in selecting the accountant career. This study used a multiple linear method using descriptive analysis through primary data in the form of questionnaires that were distributed to respondents directly. The population in this study employed university students of Esa Unggul University, Trisakti University, Mercu Buana University in the Accounting Study Program with a total sample of 375 respondents. The results of this simultaneous study show that the work environment, professional training, social values, and gender roles are the driving factors in career selection as an accountant career. Partially, the work environment is not a driving factor in career selection as an accountant career, but social values, gender roles, professional training are the driving factors in career selection as an accountant career.

Competency analysis based on accounting career anchors using clustering techniques.

This research work aims to identify the prevalent anchors in the professional accounting career using the Schein scale and to describe the prevalent anchors by defining the values, attitudes, aptitudes, skills, and interests. Career anchors are defined by the competence, motivation, and values a person has to perform a particular job in an organization and are present throughout their working life. When determining the soft and hard competencies of the professional profile, universities must consider the career anchors essential for graduates' work performance. To determine which anchors dominate the competencies of the graduate profile, two universities in Latin America with a degree in accounting were selected. The study was organized in two stages: first, the operationalization of the research was conducted, including the description of the instrument through the application of 40 questions divided into Schein's eight anchors. Samples were selected based on the convenience of the authors: one university in Peru and another in Colombia. The sample includes all students enrolled in the accounting major, and the data were coded and processed. In the second stage, data analysis was performed by grouping parameters, analysis of variance, explanatory analysis using a test for the best clustering algorithm, statistical testing, and discussion of the findings. The predominant anchors in the two universities are creativity, entrepreneurship, and lifestyle. The selected universities placed considerable emphasis on training future accountants with an innovative spirit, integrity, and social commitment without neglecting the professional requirements. This approach allows students to undertake challenges and new businesses in their field of work.

Infusing Communication Skills into Financial Accounting Curriculum: A Perspective from the Digital Era

This study investigates financial accounting students’ attitudes about several aspects related to modern pedagogies focusing on communication skills development. The paper focuses on areas of students’ need to develop communication skills irrespective of cultural diversity and gender inequality, quiz-based learning, requirements, and assessment. The study employed an online survey of students at one of the largest business colleges in the Sultanate of Oman. The study surveyed 96 currently registered students to cover the research objectives and questions. The findings showed that the students enjoyed a high level of awareness of the importance and relevance of communication skills in relation to future employability. Students believed developing communication importance was not limited to careers in financial accounting as it was also extended to other careers requiring a post-secondary degree. Quiz-based learning strategies were found to be relevant in improving communication skills. The results also highlighted adaptability as a main assessment criterion of communication skills. The study provided bases for higher education institutions in the Sultanate of Oman or other countries to empower the generalizability of the findings. Another possible research could replicate the investigation in other fields of study. This paper brings several implications for instructional practice and pedagogies, as well as for policies of instructional training and development. The study is original in its particular context and specific time during the COVID-19 pandemic as attitudes toward online technologies have been shifting paradigms.

Categorization of personal financial education practices

Financial education provides people with knowledge and skills to manage money. The omission of the practice in individuals can generate economic problems in the personal, family and even their social environment. The study is qualitative with a descriptive scope and was based on the theory of social representations. The investigation was carried out with students of the Public Accountant career. The purpose was to recover the representations and social practices to propose a classification of the application of these. The results obtained from these applied instruments show that students excluded from their economic practices the resources of personal financial education, spend more than they receive and sometimes do not know the total amount of their income, savings are not part of their economy. The proposal contains 5 levels of classification of personal social practices about the knowledge and administration of economic resources that they have or intend to have in the future.

Graduate readiness for a professional career in accounting – an investigation of employers’ perspectives in Fiji

PurposeThe purpose of this paper is to identify and gain recent insights into the extent to which skills expectation gap exists from the perspective of employers in a Pacific Island country, including the competencies perceived essential within the work context of accountants and the support provided by employers to accounting graduates to address the skills expectation gap.Design/methodology/approachUsing the expectation–performance gap framework developed by Bui and Porter (2010), this study collects and analyses data via semi-structured interviews with employers at chartered accounting firms, large- and medium-sized commercial and industrial firms in Fiji.FindingsMajority of the employers indicated that graduates from the Fijian universities are adequately prepared and have acquired the necessary attributes to perform at the workplace. However, employers expect universities to do a little more in terms of developing confidence and improving ability to apply theoretical knowledge to practice. The findings also outline that the institutional-, social- and student-related constraints directly affect the quality of graduates, which are not in control of academics.Research limitations/implicationsIt is noted that graduate capabilities are developed over two different learning environments. This study focused on how universities prepared graduates to perform at the workplace from the perspective of employers. This serves as a basis for future research to investigate effectiveness of trainings provided by employers to graduates to enable them into becoming successful accounting professionals.Originality/valueThis study adds clarifications to the debate on academic–practice gap by providing recent insights into the extent to which graduates demonstrate capabilities to perform in the accounting profession, the prevailing issues with graduate capabilities and the employers’ contribution towards strengthening graduate capabilities.

ACCOUNTING STUDENTS' MOTIVATION for CHOOSING CAREERS as FORENSIC ACCOUNTANTS


 
 
 
 This study aimed to investigate the internal and external factors that motivate accounting students to have a career as forensic accountants using Behavioral career decisions theory. Otherwise, this study analyses the motivation differences between students of public universities and private universities students. This study used a survey method by providing a questionnaire. The population in this study were active undergraduate accounting students at Jenderal Sudirman University, Muhammadiyah University of Purwokerto, and Wijayakusuma University. The respondents were 95, and data were analyzed using SPSS.
 The results show that internal and external motivation positively and significantly affect forensic accountants' career selection. There is no difference in motivation for choosing a forensic accountant career between accounting students in public universities and private universities in Banyumas Residency. The study results show achievements, recognition of appreciation, salary rewards and individual environmental conditions as motivational factors. With its unique characteristics as a particular field in accounting studies, forensics is one of the essential sciences in accounting. Therefore, accounting educators and academics can consider preparing a suitable forensic course syllabus or curriculum for the undergraduate programme. 
 
 
 

Hannah Claire Haines, 1891–1974: Not the Average “Militant Female”

Hannah Claire Haines, 1891–1974: Not the Average “Militant Female”

Religion and Interfaith Dialogue: The Forgotten Pedagogical DEI Initiative in Business Education and Strategic Planning

Diversity, equity, and inclusion (DEI) initiatives are considered “mission critical” objectives within higher education strategic planning processes and by accrediting bodies, particularly at private liberal arts-based institutions. A research gap currently exists with respect to how organized faith, religion, and interfaith dialogue play a pedagogical role in business, particularly when preparing undergraduate students for technical business careers in accounting, finance, and decision sciences. Viewed as the “forgotten DEI” initiative, interfaith dialogue is critical to success at multinational corporations and at the center of employee resource group (ERG) creation. The infusion of interfaith classroom examples, articles, and pedagogy can serve a dual purpose, both preparing undergraduates for careers in technical business disciplines and exposing them to cross-cultural dialogue necessary within multinational companies. This paper describes how religion and interfaith dialogue can be incorporated within the pedagogical design of technical business disciplines to help support DEI initiatives and students preparing for careers in a global world.

Belief perseverance in students’ perceptions of accounting in a distance-learning environment: evidence from a GCC university

PurposeBy drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and non-accounting students in a virtual learning setting at a Gulf Cooperation Council (GCC) university, and explains why students' perceptions have formed.Design/methodology/approachAdopting a case study approach, this study employs quantitative (anonymous questionnaires) and qualitative (semi-structured interviews) methods.FindingsResponses from 142 financial accounting students indicate that non-accounting majors generally changed the students' perceptions significantly at the end of the semester, whereas students' accounting counterparts had relatively stable perceptions. This study also finds that a large number of non-accounting students perceived the benefits of taking the FAC and generally have less negative perceptions of the accounting profession, which supports the notion that non-accounting students evaluated discrediting information to reassess non-accounting students pre-established perceptions.Practical implicationsThis study has several implications as follows: for the accounting education literature on how FAC assists students in changing students' perceptions through the lens of BPT, for professional accounting bodies to find ways to promote accounting careers for students and for educators to increase students’ desire for accounting study and profession.Originality/valueThe findings from this study are expected to contribute to GCC society by providing clarifications towards increasing students’ desire for accounting studies and professions.

Pengaruh Pelatihan Profesional, Penghargaan Finansial, dan Pertimbangan Pasar Kerja terhadap Minat Berkarir Akuntan Publik


 The number of public accountants in Indonesia is still relatively minimal, because accounting graduates have less interest in a career as public accountants. There are many factors that influence accounting graduates in choosing a career, including financial factors, training, and the job market. The purpose of this study was to examine and analyze the effect of professional training, financial rewards, and labor market considerations on public accountant career interests. The population in this study were Accounting S1 students from UPN "Veteran" East Java and Airlangga University class of 2018 and 2019. The research method used quantitative research. The sampling technique used purposive sampling method, while for determining the number of samples using the Slovin formula with a total of 91 respondents. Data collection techniques used in this study using a questionnaire. The collected data were analyzed using Partial Least Square (PLS) analysis technique with SmartPLS 3.0 software. The results of this study indicate that: (1) Professional Training has a positive and significant effect on Public Accountant Career Interests. (2) Financial Award has no significant effect on Public Accountant Career Interest. (3) Labor market considerations have a positive and significant impact on the Career Interest of a Public Accountant.
 Keywords: Professional Training; Financial Awards; Labor Market Considerations; Public Accountant Career Interest.

Gender, Nilai Intrinsik Pekerjaan, Penghargaan Finansial dan Pertimbangan Pasar Kerja terhadap Minat Mahasiswa Berkarir sebagai Akuntan Publik

This study aims to determine the effect of gender, work intrinsic value, financial rewards, and labor market considerations on student interest in a career as a Public Accountant. The research method used is a quantitative method. The analysis technique uses multiple linear regression analysis with the help of SPSS 25. The sampling technique uses probability sampling. The sample used in the study was 70 students. The results showed, a) Gender variable (X1) obtained a value of tcount (0.746) < ttable (1.998) with the direction of the regression coefficient and p value (0.458) > level of significance (α = 0.05); b) The intrinsic value of work variable (X2) obtains a value of tcount (2.426) > ttable (1.998) with a positive regression coefficient direction and p value (0.018) < level of significance (α = 0.05); c) The financial award variable (X3) obtained a value of tcount (2.474) > ttable (1.998) with a positive regression coefficient direction and p value (0.016) < level of significance (α = 0.05); d) The labor market consideration variable (X4) obtained a value of tcount (3.372) > ttable (1.998) with a positive regression coefficient direction and p value (0.001) < level of significance (α = 0.05). In conclusion, the intrinsic value of work, financial rewards, and labor market considerations partially have a significant effect on student interest in a career as a public accountant, while gender has no significant effect on student interest in a career as a public accountant.
 Keywords: Gender, Public Accountant Career Interests, Work Intrinsic Values, Financial Rewards, Labor Market Considerations

Social cognitive career theory and rural high school learners’ intentions to pursue an accounting career

ABSTRACT The extended social cognitive career theory (SCCT) suggests that career intentions are influenced by person inputs, background contextual affordances, learning experiences, self-efficacy expectations and outcome expectations, as well as satisfaction and well-being in academic and work settings. The main purpose of the current study was to examine the career intentions of South African high school learners towards a career in the accounting field. Using proportionate stratified random sampling, 305 learners from eight high schools in a rural community were surveyed. Respondents’ intentions to pursue a career in accounting were significantly positively correlated with self-efficacy expectations and outcome expectations. Work satisfaction, earning potential, self-efficacy expectations, personal interest, Accounting being offered as a subject and having a family member in the accounting field are factors influencing participants’ career choice. Recommendations are made that could assist in better-informed career decision-making, guidance and support for learners who wish to pursue a career in the accounting field.

Follow in Footsteps: The First CPAs of 1896–1897 and Accounting Occupation Adoption by the Next Generation

ABSTRACTThe first CPA legislation in America was passed by New York State in 1896. This paper examines the identity and characteristics of the first group of men that earned CPA certificates, and then traces the careers pursued by their progeny. The firms led by the first CPAs were congregated in New York's financial district and near City Hall, and included precursors of the Big 8 firms that dominated the profession during the 1970s and 1980s. The extent to which the first CPAs' occupation was transferred to their offspring was examined next, using record linkage methodology. The analysis showed that many offspring of the initial group of CPAs pursued careers in accounting, business, or law, although this occupation transfer was gendered, since only sons became CPAs. Thriving occupations are passed on to the next generation and the success of CPA children is an indicator that the accounting profession was successful.