Faturahman, Agus
Bina Nusantara University

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Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant Srirejeki, Kiky; Supeno, Saras; Faturahman, Agus
Binus Business Review Vol 10, No 1 (2019): Binus Business Review (In Press)
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v10i1.5232

Abstract

The objective of this research was to get an understanding of the intentions of accounting students in Indonesia to pursue a career as a professional accountant. The researchers employed quantitative methods to present a descriptive analysis of accounting students perception. The researchers collected 439 questionnaires from accounting students across universities in Indonesia with a random sampling technique. The findings show that the intrinsic factor (attitude) and parental or peers influence (subjective norm) affect the students’ intention to pursue a career as a professional accountant. The results of this research are expected to give insights to university’s accounting department and professional bodies such as Institute of Indonesia Chartered Accountant, and Institute of Certified Public Accountant to formulate strategies to achieve the desired number of accountants in Indonesia. In addition, regulatory agencies can use these findings as a basis to develop policies that guide universities or professional bodies to make the accounting profession more desirable.