Professional Accounting Education Research Articles

Pengaruh Motivasi, Lingkungan Keluarga, dan Biaya Pendidikan terhadap Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntansi

This research discusses students' interest in taking Professional Accounting Education (PPAk), this is important to do to increase interest in this education and make education more developed. Several factors that were taken into consideration in influencing this research were career motivation, family environment, and educational costs. This research uses a quantitative approach method which aims to determine the relationship between variables in an associative format involving two or more variables. The sample collection technique in this research used a survey and questionnaire instrument. The characteristics of the respondents in this study were students majoring in accounting in Batam City and registered in the DIKTI (Directorate General of Higher Education) database with a total of 3,456 students. Career motivation, family environment and educational costs simultaneously influence students' interest in taking Accounting Professional Education (PPAk). Career motivation has a significant effect on students' interest in taking Accounting Professional Education (PPAk), family environment does not have a significant effect on students' interest in taking Accounting Professional Education (PPAk), and cost of education has a significant effect on students' interest in taking Accounting Professional Education (PPAk).

PENGARUH MOTIVASI KUALITAS, MOTIVASI KARIR, MOTIVASI EKONOMI DAN MOTIVASI SOSIAL TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAK) (STUDI KASUS PADA MAHASISWA AKUNTANSI DI STIE PELITA NUSANTARA SEMARANG)

This research aims to test and analyze influence of quality motivation, career motivation, economic motivation and social motivation on accounting students interest in taking professional accounting education (PPAk). The dependent variable in this research is Accounting Students Interest in Pursuing Professional Accounting Education. The research uses primary data origionating from distributing questionnaires. The population in this study were accounting students at STIE Pelita Nusantara Semarang. The sampling technique used was census and the sample size was 68 students. The data analysis method uses the SPSS 26 program. The results of this study indicate that social motivation has a positive and significant effect on accounting students' interest in pursuing professional accounting education with a significance level of (0.002), while quality motivation, career motivation, economic motivation do not have a positive and significant effect on accounting students' interest in pursuing education. Accounting profession with a significance level of quality motivation of (0.349), career motivation of (0.466) and economic motivation of (0.105). The results of quqlity motivation, career motivation, economic motivation and social motivation simultaneously have a positive and significant effect on accounting students interst in pursuing professional accounting education with a significant level of (0,000).
 
 Keywords: quality motivation, career motivation, economic motivation, social motivation and accounting students interest in taking accounting professional education

Research on the Application and Development of RPA in Accounting Higher Vocational Education: A Chinese Perspective

Amid the swift rise of artificial intelligence and Robotic Process Automation (RPA), there is an urgent call for innovative shifts in accounting education within higher vocational institutions. This study examines the pragmatic use of RPA, against the backdrop of China's professional accounting education landscape. The current focus on accounting calculations and financial software in Chinese accounting education overlooks vital skills in financial robot operation and data handling. Furthermore, students' organizational and communicative abilities demand enhancement. To address these issues, vocational colleges should prioritize educator development and curricular adaptations. These measures will nurture a cohort of students equipped with enhanced comprehensive skills, poised to adapt to the dynamic demands of the financial sphere and contribute to its sustainable evolution.

Minat Mengkuti Pendidikan Profesi Akuntansi (PPAK) Pada Mahasiswa Universitas Udayana

The aim of the study was to look for the factors that influence the interest in taking part in the Accounting Profession Education (PPAk) for Udayana University students. The population of this study were all regular and non-regular accounting students at the Faculty of Economics and Business, Udayana University. The research sample was taken using the slovin formula, so that a total sample of 67 students was obtained. Collecting research data using questionnaires and data analysis techniques used multiple linear regression. The results of the analysis show that economic motivation, career motivation, educational costs and parental support have a positive effect on students' interest in participating in PPAk. Meanwhile, degree motivation has no effect on students' interest in taking PPAk.Keywords: Economic motivation; degree motivation; career motivation; education costs; parental support, interest in attending Education

Gender, Lingkungan Keluarga, Pengalaman Kerja dan Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntansi (PPAk)

Accounting Profession Education (PPAk) is the choice of further education level for bachelor of economics majoring in accounting for a career as a professional accountant. The aim of this research is to empirically examine the effect of gender, family environment, and work experience on students' interest in participating in PPAk. This research uses a quantitative approach. The sample was determined by nonprobability sampling method using saturated sampling technique. The number of samples used in this study were 46 respondents, namely Accounting Professional Education students. This research uses multiple linear regression analysis techniques. The results showed that family environment and work experience had a positive effect on students' interest in taking PPAk, while gender had no effect on students' interest in taking PPAk.
 Keywords: Gender, Family Environment, Work experience, Accounting Profession Education.

PENGARUH SIKAP, PERTIMBANGAN PASAR KERJA, DAN PERSEPSI MENGENAI MASA STUDI PADA NIAT MAHASISWA MENGIKUTI PPAk

The aims of this study is to provide empirical evidence regarding the effect of attitudes, job market considerations, and perceptions length of study on the intentions of accounting students to take accounting profession educations. Quantitative methods with the distribution of questionnaires related to the measurement of variables are used in this research. The population in this research amounted to 814 students. By taking samples using the non-probability sampling method, a sample of 240 respondents was obtained. The data analysis used in this research is multiple linear regressionnanalysis. The results indicate that attitudes, labor market considerations, and perceptions length of study have positive effects on the intentions of accounting students to enrollin accounting profession education. These findings support the theory of planned behavior.

The impact of professional accountancy organizations on the quality of accounting education

Purpose. To assess the impact of professional accounting education provided by professional accounting organizations (PAOs) on the quality of accounting services. Methodology. This study is quantitative research, and was conducted through a closed questionnaire. The questionnaire was completed through professional accounting organizations in Kosovo by its members, professional accountants, auditors and accounting technicians. Factor analysis and multiple regression were applied to measure the impact of professional associations on the quality of higher accounting education in Kosovo. Findings. The results showed that professional associations that provide accounting services in Kosovo play a very important role in the sustainable development of accounting education in Kosovo, through the promotion of accounting education as well as in the framework of improving services, raising standards of accounting services in Kosovo, as part of their improvement. Originality. It is proposed to improve professional accounting education programs in Kosovo through the provision of information by accountants and experts in the field who provide services in the public interest and meet high quality standards of the services they offer. Practical value. Implications relate to the possibility of involving more companies and following the development trends of accounting education.

Pandemi Covid-19, Biaya Pendidikan dan Motivasi Karir dan Minat Melanjutkan Pendidikan Profesi Akuntansi

The purpose of the study was to determine the effect of career motivation and education costs on student interest in continuing their education to the Accounting Profession Education (PPAk) level with the limitations of the Covid-19 pandemic. The research population is accounting students who are taking semester 7 and obtained as many as 251 students as samples. Sampling technique with purposive sampling method. The data analysis technique used was moderated regression analysis. The results of the analysis show that educational costs have a negative effect on student interest in accounting profession education (PPAk), career motivation has a positive effect on student interest in accounting profession education (PPAk), the covid-19 pandemic strengthens the effect of educational costs on interest in accounting profession education (PPAk). ) and the COVID-19 pandemic weakened the influence of career motivation on interest in taking accounting profession education (PPAk).
 Keywords: Cost of education; Career Motivation; COVID-19 Pandemic; Student Interest

Minat Mahasiswa Prodi Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi

The purpose of this study is to find out empirically the interest of accounting study program students in following the accounting profession education which is influenced by factors of perception of the accounting profession, education costs, perception of study period, career motivation and economic motivation. This type of survey uses a questionnaire. The type of data is primary data. The population of all students of the Accounting Study Program at PGRI Yogyakarta University is 500 students. The sample of this research is part of the population of 85 respondents. The technique used is purposive sampling. The analysis tool uses multiple linear regression analysis with a significant level of 5%, with hypothesis testing t test, F test, and coefficient of determination. (R2) This study shows that the interest of accounting study program students in following accounting profession education is not significantly influenced by accounting profession perception factors. While the cost of education, perception of study period, career motivation and economic motivation have a positive and significant effect on the interest of accounting study program students in following accounting profession education.

Pengaruh Motivasi, Penghargaan Finansial, dan Pertimbangan Pasar Kerja terhadap Minat untuk Berkarir Sebagai Akuntan

According to the International Federation of Accountants, what is meant by the Accounting Profession is all fields of work that use expertise in the field of accountants, including public accountants, internal accountants working in industrial, financial or trade companies, accountants working for the government or accountants as educators. This paper was conducted by targeting Accounting Professional Education Students, Faculty of Economics and Business, Udayana University. All students of the accounting profession are defined as the population. The research sample is 46 people, and analyzed by regression technique. Observations found a result where students' interest in becoming an accountant could be influenced by self-motivation (motivation), financial rewards, and consideration of the available job market later. The results of this study indicate that motivation has an effect on the interest of students in accounting profession education to become accountants. Financial awards affect the interest of students in the Accounting Profession to become Accountants. Labor market considerations affect the interest of students in the Accounting Profession to become Accountants

Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk)

This study aims to examine how much influence on students to follow the accounting profession education. The population of this study were students majoring in accounting from state universities and private universities in the city of Semarang. The sample of this study amounted to 100 respondents from university students UNES, UNDIP, UNISBANK, USM, UNIMUS, STIE BPD JATENG, UDINUS, UPGRIS. The independent variables in this study are quality motivation, career motivation, economic motivation, and social motivation. While the dependent variable is student interest in participating in PPAk. The data was collected by using a questionnaire, and the data was analyzed using the multiple linear regression method. The results show that quality motivation of 0.320 has an effect on student interest in PPAk, career motivation of -0.118 has no effect on student interest in PPAk, economic motivation of -0.096 has no effect on asking students to take PPAk, social motivation of -0.141 has no effect on asking students to take part PPAk. The conclusion shows that motivation has no effect on student interest in taking the Accounting Profession Education (PPAk) by 3.098%. Based on these findings, it is suggested to the PPAk organizing body to always develop the PPAk curriculum.
 Keywords: Motivation career, motivation economic, motivation social, motivation quality, on student interest in participating in PPAk.

Lecturers' perspective on student-centred pedagogy in the professional accounting education

Lecturers' perspective on student-centred pedagogy in the professional accounting education

Pengaruh Kondisi Keuangan dan Motivasi Pada Minat Calon Sarjana Akuntansi Universitas Tidar Dalam Mengikuti Pendidikan Profesi Akuntansi Di Masa Pandemi Covid-19

The purpose of this study was to find out whether financial conditions and motivation affect the interest of accounting students at Tidar Magelang University in participating in the Accounting Profession Education (PPAk) during the Covid-19 pandemic. The method of collecting data is through a questionnaire with a sample of 50 respondents. Meanwhile, the data analysis model used is Multiple Linear Regression. The results of this study indicate that the financial condition variable does not have a significant effect and the motivation variable has a significant influence on the interest of accounting students to take the Accounting Profession Education (PPAk) during the Covid-19 pandemic.

PROFESSIONAL ACCOUNTING EDUCATION IN BOSNIA AND HERZEGOVINA

The aim of this paper is to present the status of professional accounting education in Bosnia and Herzegovina, including both formal education and the subsequent training, building on that education and providing professional knowledge (technical competence), professional skills, and professional values, ethics, and attitudes. As a framework for reviewing professional accounting education, the paper will draw on key elements of the Global Model of Accounting Education (Watty et al., 2012, 2013 and 2014). The Model is based on the International Education Standards aiming to set the criteria for professional accounting education around the world and ensure its quality and consistency.

Evaluation of practical accounting education in Jordan

PurposeThe objective of the paper is to explore and evaluate practical accounting education to find its weaknesses and suggest avenues to build strengths which will provide the market with effective accountants from the universities (the primary source of accountants).Design/methodology/approachThe study uses semi-structured interviews to understand and extract the study problem and build the questionnaire; the final step is to analyse and interpret the questionnaire results based on structured interviews, dividing the research community into professors and market elements, business managers and university graduates.FindingsThe market has provided a negative evaluation of practical education. Reasons include a shortage of instructors with professional experience; curriculums that lack the topic of professional and ethical skills; and internships if provided, with unsatisfactory results. The study suggests accounting simulation labs as a reasonable substitution for the placement year (internship) if the labs are qualified and the internship results unsatisfactory.Originality/valueThis article is based on a multiregional research community, making results transferable to any country that faces a lack of professional accounting education. The applied evaluation method is capable of use by any other field in the business industry since accounting is part of this industry.

Motivasi Karir, Motivasi Gelar, Persepsi Biaya Pendidikan, Parental Influence dan Minat Mengikuti PPAk

Accounting profession education is important because it can produce professional accountants, but the interest in following it is currently still low. This study aims to determine the effect of career motivation, degree motivation, perceived cost of education, and parental influence on interest in pursuing accounting profession education. The population is all active students of accounting in the morning and evening regular FEB Unud class of 2017 as many as 287. The sample collection technique is the purposive sampling method. The number of samples is 143 with the data collection method using a questionnaire. The data analysis technique is multiple linear regression analysis. The results of the analysis show that career motivation and degree motivation have an effect on interest in attending accounting profession education, perceptions of educational costs and parental influence have no effect on interest in PPAk.
 Keywords: Career Motivation; Degree Motivation; Perceptions of Education Costs; Parental Influence; Accountant Professional Education.

FAKTOR FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA PRODI S-1 AKUNTANSI ITB –AAS SURAKARTA UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI

S1 Accounting Study Program students need to take additional Accounting Professional Education, but this is still a minimal number of public accountants at this time. This study aims to provide evidence about the influence of quality motivation, career motivation, economic motivation and achievement motivation on student interest in taking professional accounting education (PPA). Data collection techniques are carried out by providing a set of questions given to respondents, the data is a number of answers to a statement that includes the profile of the respondent and the variables to be studied, while the statistical test in this study uses multiple linear regression analysis with a significant level of 5%. The F test results (Simultaneous test results) concluded that Quality Motivation, Career Motivation, Economic Motivation and Achievement Motivation had a simultaneous influence on the interest in Accounting Profession Education. While the results of the t test (partial test) concluded that quality motivation, economic motivation and achievement motivation had no effect on student interest in taking accounting profession education, while krier motivation had an effect on student interest in taking accounting profession education and the value of the coefficient of determination Adjusted R Square was 0.348. This means that 34.8% of interest in participating in PPA can be explained by the four independent variables, namely quality motivation, career motivation, economic motivation and achievement motivation. Meanwhile, the other 62.2% were influenced by other variables which were not examined in this study.

Lecturers perspective on student-centred pedagogy in the professional accounting education

Lecturers perspective on student-centred pedagogy in the professional accounting education

THE APPLICATION OF INTERNATIONAL EDUCATION STANDARDS IN THE ACCOUNTING EDUCATION SYSTEM IN BOSNIA AND HERZEGOVINA

The accounting profession is facing high standards in the context of complex business transactions, internationalization of business, application of new information technologies and frequent changes in accounting regulations. In order to respond to many challenges, the accountants must go through quality education, a sound foundation of accounting knowledge, skills and continuous training. International Accounting Standards, International Financial Reporting Standards, and International Education Standards set the benchmarks for designing an initial accountant education program and a continuing learning and professional development program for the accounting profession. The aim of this paper is to investigate and analyze the necessary conditions for obtaining a certificate and license to perform accounting operations in Bosnia and Herzegovina. The analysis of the regulatory framework, the study programs of higher education institutions and the characteristics of the education process, which are related to the acquisition of knowledge and skills for future professional accountants, shows that there are differences in formal education, continuing professional education and training for accountants. The adopted education rules in Bosnia and Herzegovina have created the preconditions for the quality development of future accountants. A high level of expertise and competence is one of the basic conditions and prerequisites for quality accounting performance. The method of analysis and comparison of study programs discovered significant differences in the process of reducing the examinations for acquiring accounting professional titles at higher education institutions in Bosnia and Herzegovina. It was concluded that it is necessary to standardize the system of formal education for professional accountants by developing, adopting and implementing international standards of education by prescribing requirements for entry into professional accounting education programs, initial professional development and continuing professional development of future accountants.

Students’ Perception on Pedagogical Approaches and its Relation to Exam Performance in Professional Accounting Education

With the Malaysian government’s aim to increase the number of Bumiputera professional accountants, it is important for institutions to search for efficient ways in delivering professional accounting education in order to improve the performance of students. Despite the suggestion from prior literature to adopt student-centered pedagogy, the issue is still not much explored in professional accounting education. Therefore, the aim of this study is to examine whether students’ perception on student-centered pedagogy and teacher-centered pedagogy are associated with the exam performance in professional accounting examinations. The approach of student-centered pedagogy is to promote students to actively take responsibility of their own journey of learning. This study gathered data from 88 professional accounting students in Universiti Teknologi MARA (UiTM). The results reveal that students prefer teacher-centered pedagogy. The results contrast the findings from western literature, and hence it reflects, the learning environment in Malaysia which is still passive. Additionally, the better perception of students on both pedagogies are positively significant with better exam performance, emphasizing the work of both students and teachers are essential for better exam performance. The emphasis on exam orientation in professional accounting education is seen as a limitation to implement student-centered pedagogy in professional accounting education. It implies that the classrooms in Malaysia are not adept into making a shift to empower students’ responsibility. This study adds value by highlighting the best practice that provides benefit to the professional accounting education in Malaysia.
 Keywords: Exam performance, Professional Accounting Education, Responsibility, Students-centered pedagogy, Teacher-centered pedagogy