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Journal articles on the topic 'Accounting students'
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Pujiyati, Darmi, Muji Mranani, and Faqiatul Mariya Waharini. "DETERMINASI MINAT MAHASISWA AKUNTANSI MEMILIH KARIR MENJADI AKUNTAN PUBLIK." Jurnal Analisis Bisnis Ekonomi 16, no. 2 (October 30, 2018): 75–88. http://dx.doi.org/10.31603/bisnisekonomi.v16i2.2617.
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This study aims to analyze the determination of interest accounting students choose a career to be a public accountant. Data in this research is primary data. The population used in this study are S1 accounting students at the Muhammadiyah University of Magelang and Ahmad Dahlan University. This study uses a quantitative approach, in which the research is in the form of associative research with the type of causality. The sample of this research is 165 students by using purposive sampling technique. The questionnaire returned and met the criteria of 149 copies. The results of this study indicate that the percentage of the effect of labor market considerations, professional recognition, social values, work environment, personalities and financial rewards can explain the interest of accounting students to choose a career as a public accountant. The variables of labor market consideration, professional recognition, social values, work environment, personality and financial reward can explain the interest of accounting students to choose a career as a public accountant and this research model can be said to be good (fit). Test results show that labor market considerations, professional recognition, work environment and personality have a positive effect on accounting student's interest in choosing a career as a public accountant. While social values and financial rewards do not positively affect the interests of accounting students choose a career to be a public accountant.
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Durso, Samuel de Oliveira, Luciane Reginato, and Edgard Cornacchione. "GAMIFICATION IN ACCOUNTING AND STUDENTS’ SKILLSET." Advances in Scientific and Applied Accounting 12, no. 3 (December 31, 2019): 079–100. http://dx.doi.org/10.14392/asaa.2019120305.
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Tomczyk, Stephen, and Anne Rich. "Introducing Forensic Accounting In The Intermediate Accounting Class." Journal of Business Case Studies (JBCS) 5, no. 1 (June 24, 2011): 29. http://dx.doi.org/10.19030/jbcs.v5i1.4691.
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Students are introduced to the variety of accounting careers in their financial accounting courses. By the time students select a major, they begin to focus on career options. Students often find themselves fascinated whenever any area of forensic accounting is discussed. This paper provides a brief overview of forensic accounting as well as a case that can be useful in the intermediate accounting class to highlight the role of the forensic accountant.
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Marsintauli, Frihardina, Roni Patar Situmorang, and Susi Ratna Suminar. "Understanding the Drivers’ Factors for Choosing an Accounting Student’s Career as A Professional Accountant." Business Economic, Communication, and Social Sciences (BECOSS) Journal 4, no. 2 (May 31, 2022): 133–44. http://dx.doi.org/10.21512/becossjournal.v4i2.8450.
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A career is a person's main goal in obtaining education in the field of interest. Students who choose an accounting major certainly want to have a career related to accounting. However, a student's choice of major may not be following the career he is involved in. This research examines the effect of intrinsic value, career prospects, labor market considerations, work environment, financial rewards, and individuals on the career selection of accounting students as a public accounting profession. The object of this research is undergraduate accounting students at Binus Online Learning. The sampling technique used is the Slovin technique, with a total sample of 171 respondents. Data collection techniques were taken by distributing questionnaires using Google Form Link and distributed through electronic media. The analytical method used is Multiple Linear Regression analysis with the SPSS analysis tool. The result showed that the variables of intrinsic value, career prospects, labor market considerations, work environment, financial rewards, and individuals have a significant effect on the career choices of accounting students to become public accounting profession. With the low attractiveness of the public accounting profession among accounting students themselves, public accounting professional organizations and academics can recommend encouraging students to take the Certified Public Accountant (CPA) exam, namely supporting, and helping students who really intend to have a career as public accountants and encourage them not to change their career choices. The results of this study are input to the university that it is necessary to introduce the accounting profession, students who hear and follow the development of accounting science in the form of seminars or share knowledge from lecturers will provide an overview and motivation for students to choose a career as an accountant
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Ramadhan, Setiawan Budi, and Gunasti Hudiwinarsih. "The accounting students� perception towards accounting professions." Indonesian Accounting Review 5, no. 2 (December 1, 2015): 179. http://dx.doi.org/10.14414/tiar.v5i2.648.
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This study analyzed the perception of accounting students in various accounting profession by considering their characteristics during the courses taken before the end of the class. It aims to determine their profile in accounting. There are five employment sectors that can be registered by the accounting graduates, such as public accountants, management accountants, educator accountants, government accountants and ac-counting services office. It also analyzed their options for the accounting profession by considering the salary factor, professional training factors, professional recognition factor, factor of social values, work environment factors and consideration of the labor market. The data were collected using questionnaires directly distributed to them while they were still taking the courses of Accounting Seminar and Research Metho-dology with a sample of 117 respondents. The data were analyzed using descriptive analysis and methods of Crosstab. The results showed that there is a relationship be-tween age and choice of profession to the subject, and between the genders of choices of profession. Then the main factors considered by the students in the choice of account-ing profession is a factor of professional training, namely training before work, profes-sional recognition is an opportunity to thrive, salary and other salaries, labor market of career path length, work environment, namely pressure of work, and social values and the opportunity to interact with others.
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Arnita, Vina, and Heriyati Chrisna. "Accountings Students Following Test Certification Accounting Yunior Test In Indonesia." Economics, Business and Management Science Journal 2, no. 2 (August 24, 2022): 88–94. http://dx.doi.org/10.34007/ebmsj.v2i2.289.
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This study aims to prove the factors (economic motivation, career motivation, self-competence, degree motivation) that affect accounting students taking the certification test accounting junior in the accounting study program at the Panca Budi Development University, Medan. Type The data in this research process uses primary data where the data is obtained from several respondents virtually by using a questionnaire in the form of Google Forms (GForms). The population used in this study were all students of the study program accounting for the University of Development Panca Budi Medan with a 2017-2019 stamp of 1,564 student. The sample used was 150 students by using the Purposive Sampling. The test results in this study show: (1) economic motivation significant effect on accounting students taking the accounting junior certification test. (2) career motivation has no significant effect on students taking the junior certification test accountancy. (3) self-competence motivation has no effect on students taking the test accounting junior certification. (4) degree motivation has a significant effect on students following accounting junior certification test.
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Setyawardani, Lydia. "PERSEPSI MAHASISWA SENIOR DAN JUNIOR TERHADAP PROFESI AKUNTAN." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 1 (February 2, 2017): 84. http://dx.doi.org/10.24034/j25485024.y2009.v13.i1.2119.
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The purpose of this research is to observe the perception among senior and junior students about accounting profession and the different perception between senior students and junior students regarding accounting profession at regular program in STIESIA Surabaya. This research shows that at regular program, the perception of senior students towards accountant as a profession is lower than junior students. Although the differences are not significant; the research shows that the more senior students get the accounting education, the more they do not like accounting and do not want to have a career as an accountant. It might because the students still do not understand the role the accounting profession play in the environment and accounting profession is not an interesting and doesn’t give them with big salary. But the uniqueness of this research is, the senior students still do not understand that a professional accountant will not work by him or herself. They will always work as team work, and always need the partners or assistants.
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Weli, Weli, and Almatius Setya Marsudi. "The initial accountant competency of final year accounting students." International Journal of Evaluation and Research in Education (IJERE) 11, no. 3 (September 1, 2022): 1534. http://dx.doi.org/10.11591/ijere.v11i3.22575.
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<span lang="EN-US">The development of information technology towards the 4th industrial revolution era brought changes to business processes in various industries, which will eventually have an impact on jobs in the accounting field. Accountants must be adaptable and competent to work as accounting professionals. Therefore, this study aimed to analyze the perceptions of final-year accounting students regarding knowledge competence, soft skills, information technology capabilities, and perceptions of readiness to enter the workforce. It also analyzed whether these competencies affect students' readiness to enter the workforce. In this study, the soft skills competencies are dimensions of intellectual, personal, organizational, internal, and communication competencies, and ethics in accounting. The data was collected using a questionnaire based Google Form given to several universities in Indonesia that were willing to distribute the forms to their accounting students. A descriptive method was used for data and confirmatory factor analysis and data processing was performed with the help of statistical package for the social sciences (SPSS) and partial least squares (SmartPLS) programs. The results showed that soft skills competencies had a higher score compared to accounting and information technology competencies. Furthermore, there was a significant influence between competence and work readiness of accounting students. This study provides information in the preparation of the accounting curriculum to consider various competencies following industry needs.</span>
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Fuentes, Katherine Cáceres. "The Tutorial Action in University Accounting Students." International Journal of Early Childhood Special Education 12, no. 1 (June 30, 2020): 478–87. http://dx.doi.org/10.9756/int-jecse/v12i1.201028.
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Ternberg, Milton G. "BI for accounting students." College & Research Libraries News 46, no. 6 (February 18, 2020): 293–94. http://dx.doi.org/10.5860/crln.46.6.293.
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Weinstein, Gerald P. "Evaluation of accounting students." Journal of Accounting Education 12, no. 3 (June 1994): 193–204. http://dx.doi.org/10.1016/0748-5751(94)90031-0.
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Yusuf, Angeline Sugiarto, Yenni Mangoting, Melly Irna Natasya Hoetomo, Saarce Elsye Hatane, and Hatane Semuel. "Mediating Effect of Students' Perception and Satisfaction on the Relationship of Learning Environment and Accounting Career." Humaniora 12, no. 3 (November 28, 2021): 179–89. http://dx.doi.org/10.21512/humaniora.v12i3.7114.
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The research was inspired by accounting students’ failure to put their knowledge in line with their career choice in the accounting field, which in turn became a concern to higher education providers and accountant associations to be solved. The research aimed to discover accounting students’ intention to be an accountant in accounting education in Indonesia. Data were gathered through a survey with questionnaires involving accounting undergraduate students of both universities and colleges of private and govern as of vocational education in Indonesia. The 311 collected questionnaires were analyzed using Partial Least Square (PLS). The research proves that the learning environment is the main factor influencing students’ intention to pursue their careers in the accounting field. The learning environment as an external factor can alter either perception or perspective of accounting students concerning the accounting profession, affecting students’ intention to pursue a career in the accounting field. Another finding of the research is that perception of students’ beliefs built through interaction and experience of the learning environment elements can affect their satisfaction and intention to pursue a career in the accounting field.
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Junger da Silva, Raphael, Roberto Tommasetti, Monica Zaidan Gomes, and Marcelo Álvaro da Silva Macedo. "How green is accounting? Brazilian students’ perception." International Journal of Sustainability in Higher Education 21, no. 2 (January 2, 2020): 228–43. http://dx.doi.org/10.1108/ijshe-07-2019-0232.
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Purpose This paper aims to evaluate the undergraduate and graduate accounting students’ perceptions of sustainable (or green) information technology (IT) and information system (IS) practices and their contribution to its implementation. Design/methodology/approach A five-point Likert scale questionnaire was applied to 361 undergraduate and graduate accounting students in Rio de Janeiro (Brazil) in eight higher education institutions (HEIs). Data are analyzed with SPSS. Findings There is a high perception of importance regarding IT/IS sustainability practices among the accounting students tested, although respondents are not comfortable with predominantly technical IT/IS topics. However, students are divided on the significance of the accountant’s contribution to these practices, confirming that reflection on their future role is still a challenge for them and their HEIs. The female sub-sample attaches significantly greater importance than the male sample to the accountant role in the implementation of green IT practices. Research limitations/implications The authors have proposed a novel integrative framework of IT/IS theories related to sustainability and accounting, and how accounting professionals could participate in the “neutral arena” of the education for sustainable development (SD). Practical implications Findings could be useful for educators and coordinators of sustainability of IT/IS in accounting courses, stimulating brainstorming on the accountant’s role in assisting organizations in green IT/IS strategies, best practice and implementation. Originality/value This study makes an original contribution to the research base of SD in HEIs. The lack of awareness identified in the study could be elaborated to stimulate discussion about the central role of the accountant in SD processes within organizations.
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Hatta, Madani, and Agustian Riduan O.H. "NIAT MAHASISWA AKUNTANSI BERKARIR SEBAGAI AKUNTAN DI LUAR NEGERI: PENGUJIAN THEORY OF PLANNED BEHAVIOR." Jurnal Akuntansi 7, no. 2 (June 17, 2019): 1–18. http://dx.doi.org/10.33369/j.akuntansi.7.2.1-18.
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This study aimed to determine the factors that affect intention of accounting students career as an accountant abroad. By using TPB (Theory of Planned Behavior) model, intention of accounting students career as an accountant abroad is influenced by three factors: attitude toward behavior, subjective norm, and perceived behavioral control. Respondents in this study were diploma and undergraduate students in last semester with a number of 90 students of Department of Accounting, Faculty of Economics and Business, University in Bengkulu city. The method of collecting data in this study using a survey by distributing questionnaires to the respondents either directly or entrusted to the chairman of the accounting department at the university. The data was analyzed by using SmartPLS 3.0. The results show that attitude toward behavior and subjective norm have significant positive effect on intention of accounting students career as an accountant abroad, but perceived behavioral control have no effect on intention of accounting students career as an accountant abroad.Keywords: Theory of planned behavior (TPB), attitude towards behavior, subjective norm, perceived behavioral control.
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Dewi, Pande Made Utariyani, and Anak Agung Ngurah Agung Kresnandra. "Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Pendidikan Profesi Akuntansi Memilih Profesi Sebagai Akuntan Publik." E-Jurnal Akuntansi 29, no. 1 (October 10, 2019): 173. http://dx.doi.org/10.24843/eja.2019.v29.i01.p12.
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Professions and careers are needed to improve one's survival. This study aims to empirically examine the effect of financial awards, professional training and work environment on the interest of Accounting Professional Education students to choose a profession as public accountant. Samples were obtained by nonprobability sampling method with saturated sampling techniques. Respondents were students of Accounting Professional Education at Udayana University in 2017 with 30 students. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis show that financial rewards have a positive effect on the interest of accounting profession education students to choose a profession as a public accountant. Professional training has a positive effect on the interest of accounting profession education students in choosing a profession as a public accountant. The work environment has a positive effect on the interest of accounting profession education students in choosing a profession as a public accountant.
Keywords : Financial Awards; Professional Training; Work Environment.
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Uswati Dewi, Nurul Hasanah. "Accounting Students’ Choice on Accounting Information Technology Careers." International Research Journal of Business Studies 7, no. 3 (December 1, 2014): 178–88. http://dx.doi.org/10.21632/irjbs.7.3.178-188.
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Kurnia, Kurnia. "PERBEDAAN PERSEPSI TENTANG KARIER DI KANTOR AKUNTAN PUBLIK ANTARA MAHASISWA DAN STAF KANTOR AKUNTAN PUBLIK." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 2 (February 2, 2017): 202. http://dx.doi.org/10.24034/j25485024.y2009.v13.i2.2136.
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The objective of this study is to examine the perception differences about a career in accounting firms between students and staffs in public accounting. It was hypothesized that there was a significant difference between student expectations about career in accounting firms and the experiences of CPA firm professionals. The survey was conducted to collect information on the differences between the job expectations of accounting students and the actual work experiences of accounting staff. To evaluate the differences between the two groups, t-tests was performed.The results indicate few significant differences between accounting students and accountant staff’ perceptions. Students expectations were higher than accountants staff experiences for almost every questions. These differences between expectations and experiences may cause employee dissatisfaction, increased turnover rate or the loss of quality people in the accounting profession. Some approaches could be taken to eliminate at least some of the differences between student perceptions and accountant staff experiences. One approach would be communicated more accurately to students the realities of the current public accounting environment. The other approach would begin changing the public accounting environment in ways that can attract the best and brightest students to chose accounting profession.
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Kurnia, Kurnia. "PERBEDAAN PERSEPSI TENTANG KARIER DI KANTOR AKUNTAN PUBLIK ANTARA MAHASISWA DAN STAF KANTOR AKUNTAN PUBLIK." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 2 (September 17, 2018): 199–218. http://dx.doi.org/10.24034/j25485024.y2009.v13.i2.294.
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The objective of this study is to examine the perception differences about a career in accounting firms between students and staffs in public accounting. It was hypothesized that there was a significant difference between student expectations about career in accounting firms and the experiences of CPA firm professionals. The survey was conducted to collect information on the differences between the job expectations of accounting students and the actual work experiences of accounting staff. To evaluate the differences between the two groups, t-tests was performed.The results indicate few significant differences between accounting students and accountant staff’ perceptions. Students expectations were higher than accountants staff experiences for almost every questions. These differences between expectations and experiences may cause employee dissatisfaction, increased turnover rate or the loss of quality people in the accounting profession. Some approaches could be taken to eliminate at least some of the differences between student perceptions and accountant staff experiences. One approach would be communicated more accurately to students the realities of the current public accounting environment. The other approach would begin changing the public accounting environment in ways that can attract the best and brightest students to chose accounting profession.
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Salsabila, Adiva, Ma'ruf Sya'ban, and Rieska Maharani. "Pengaruh Motivasi, Pemahaman, Sikap, Norma Subjektif, Kontrol Perilaku Persepsian Terhadap Niat Mahasiswa Akuntansi Untuk Mengikuti Sertifikasi Akuntan Profesional Chartered Accountant (CA)." SUSTAINABLE 2, no. 1 (May 31, 2022): 128. http://dx.doi.org/10.30651/stb.v2i1.13442.
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The Influence of Motivation, Understanding, Attitudes, Subjective Norms, and Perceived Behavioral Control on the Intention of Accounting Students to Take Chartered Accountant (CA) Professional Accountant Certification. A person is considered a professional as evidenced by a professional certification. The purpose of this study was to determine the influence of motivation, understanding, attitudes, subjective norms and perceived behavioral control on the intention of accounting students to take the Chartered Accountant (CA) professional accountant certification. This study uses quantitative methods with an explanatory research approach. The population used were undergraduate accounting students at University of Muhammadiyah Surabaya, STIESIA Surabaya, Airlangga University Surabaya, and the National Development University "Veteran" East Java Surabaya. The sampling technique used is the Purposive Sampling technique with a total of 98 students. Data was collected using a questionnaire which was measured using a Likert scale. Test The research instrument used is validity test and reliability test, classical assumption test used is normality test, multi collinearity test, and heteroscedasticity test. The hypothesis test used is multiple linear analysis test and t test. The results in this study indicate that motivation and subjective norms have a positive and significant effect on the intentions of accounting students, while attitudes and perceived behavioral control have a positive and insignificant effect on the intentions of accounting students, and understanding has a negative and insignificant effect on the intentions of accounting students to take accountant certification. professional Chartered Accountant (CA).
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Mutiarasari, Ketut Ria, and I. Putu Julianto. "Pengaruh Orientasi Etis, Gender, Dan Pengetahuan Kode Etik Akuntan Terhadap Persepsi Mahasiswa Akuntansi Mengenai Perilaku Tidak Etis Akuntan." Vokasi : Jurnal Riset Akuntansi 9, no. 2 (October 31, 2020): 71. http://dx.doi.org/10.23887/vjra.v9i2.26208.
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This study aims to determine the effect of Idealism, Relativism, Gender, and Knowlegde of Ethic Accounting Code of Accounting Students’ Perseption on Unethical Accounting Behavior. This study used quantitative approach with primary data obtained from questionnaires and measured using a Likert Scale. The population of this study were accounting students at five universities in Bali in total 1,115 people. The sampling technique used convenience sampling with a sample criteria of accounting students who had been interned or worked at a Public Accounting Firm or at an Accountant Services Office, and accounting student who had taken courses in the Accounting Professional Education program. Determination of the minimum number of samples used the Isaac and Michael tables with a significance level of 5%, obtained a total sample of 265 people. Data analysis technicque used multiple linear regression analysis by using SPSS 22.0 for Windows. The result showed that idealism and knowledge of ethic accountant code had a negative influence on accounting student’ perseptions of accountant’s unethical behavior, while relativism had positive influence on accounting students’perseptions of accountant’s unethical behavior and male accounting students’ perception was proven more support unethical accountant’s behavior rather than female accounting students.
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Arquero, José L., and Carmen Fernández Polvillo. "Accounting stereotypes. Business and accounting students’ motivations and perceptions of accounting." Revista de Contabilidad 22, no. 1 (January 1, 2019): 88–99. http://dx.doi.org/10.6018/rc-sar.22.1.354341.
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El papel del profesional de la contabilidad ha evolucionado incorporando un amplio abanico de tareas que requieren de los futuros profesionales (al menos a un cierto nivel) mucho más que conocimientos técnicos. Paralelamente a este incremento de los requisitos se percibe la existencia de problemas en cuanto a las características de los alumnos que optan por una carrera en contabilidad.
Algunos autores han sugerido que en el origen de esta divergencia requisitos profesionales –características del alumnado está una concepción errónea, por parte de los estudiantes, de cuáles son las tareas de un contable y las capacidades necesarias para ello. Así, es posible que se perciba por los alumnos una imagen estereotipada de la profesión y la clase de trabajo que realiza: aburrido, definido, preciso y orientado al cumplimiento de normas. Esta imagen parece basarse y reforzarse por la ofrecida en distintos medios (p.e. las películas o series).
En esta línea, el presente trabajo tiene como objetivos estudiar (I) la percepción que tienen los estudiantes de contabilidad sobre la profesión contable al comenzar sus estudios universitarios y (II) las motivaciones subyacentes y su posible relación con la imagen. La muestra se compone de estudiantes de los dos grados con más peso en esta materia (ADE y FICO) de la Universidad de Sevilla.
Los resultados indican que no hay una visión claramente estereotipada, ni diferencias destacables por grado. Se confirma que la principal fuente de motivación en nuestros alumnos es la externa.
La relevancia de determinadas facetas y sus implicaciones para el área se discuten. The role of today’s accountant has evolved including now a set of tasks that require from the future professionals (at least to reach higher level positions) much more skills than merely technical knowledge. At the same time the professional requirements are growing, there is a perception of lack of quality of entry level students.
Some authors suggested that the origin of this divergence (professional requirements – students characteristics) is the students’ misconception about the real tasks an accountant must perform and the skills required for that. Therefore it is likely that some students have a stereotyped image of accounting: boring, precise, oriented to standards. This image appears to be due to, and reinforced by, the stereotype that appears in media (v.g. films or TV series).
In this line, this paper aims to study (I) the perception about accounting of entry level accounting students, (II) the underlying motives, and the relationships between these motives and the perceptions. The sample is composed of first year students at the two relevant degrees in accounting (Finance & Accounting and Business Administration) at the Universidad de Sevilla.
The results suggest that the students do not present an acute stereotyped view of the area, but external motivation is still the strongest source of motivation. The relevance of certain students’ views on accounting and their academic implications are discussed.
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Lois, Petros, Efthalia Tabouratzi, and Georgios Makrygiannakis. "Accounting Information Systems course: perceptions of accounting and non-accounting students." EuroMed Journal of Business 12, no. 3 (September 4, 2017): 258–68. http://dx.doi.org/10.1108/emjb-11-2016-0032.
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Purpose The purpose of this paper is to explore how the delivery of an accounting information system (AIS) course affects the perceptions of accounting and non-accounting students, and whether these differences are important enough to suggest the separate the delivery of this course. Design/methodology/approach A questionnaire was distributed during the last teaching weeks of the AIS course in a Cypriot University. A comparative analysis between the two study groups, i.e. accounting and non-accounting students, followed. Findings The findings suggest that the successful delivery of the course reinforces the positive perceptions of the accounting group, and increases the interests and the positive perceptions of the non-accountants. Originality/value Following the development of the enterprise resource planning and the hybridization of the accountants’ role, non-accountants are increasingly engaged in practices traditionally performed by financial or management accountants. That market development may motivate business schools to offer AIS courses to non-accounting students. This study addresses this unexplored topic.
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Aulia, Sandra, F. Fitriany, Viska Anggraita, and A. Arywarti. "Motivasi Ikut Pendidikan Profesi Akuntansi dan Menjadi Akuntan Publik: Studi Empiris pada Mahasiswa S1 Akuntansi." Akuntabilitas 12, no. 1 (October 13, 2019): 1–18. http://dx.doi.org/10.15408/akt.v12i1.11427.
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The effectiveness of Accounting Professional Education goals is a big question for various parties. This study aims to analyze the factors that influence students’ interest in taking Accounting Professional Education and become Public Accountant. The procedure used in analyzing data uses Structural Equation Modeling (SEM). Total sample of 710 accounting undergraduate students. The results of this study indicate that career motivation factors, student perceptions of the accounting profession are positively related while the duration of education is negatively related to students’ interest in participating in PPAk. Interest in participating in PPAk, students ‘perceptions and duration of education, Type A and age characters are positively associated with students’ interest in becoming public accountants. This study contributes to the existing research in identifying factors that influence students’ interest in participating in Accounting Professional Education and being Public accountant
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Adler, Ralph, and Carolyn Stringer. "Practitioner mentoring of undergraduate accounting students: helping prepare students to become accounting professionals." Accounting & Finance 58, no. 4 (November 15, 2016): 939–63. http://dx.doi.org/10.1111/acfi.12249.
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Srirejeki, Kiky, Saras Supeno, and Agus Faturahman. "Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant." Binus Business Review 10, no. 1 (March 31, 2019): 11–19. http://dx.doi.org/10.21512/bbr.v10i1.5232.
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The aim of this research was to investigate the contributing factors that influenced the intentions of accounting students in Indonesia to pursue a career as a professional accountant. The researchers applied a quantitative method to present a descriptive analysis of accounting students perception. The researchers collected 439 questionnaires from accounting students across universities in Indonesia with simple 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.
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Ariani, Nita Erika, Fauziah Aida Fitri, and Lilis Maryasih. "Attitudes towards Accountant Profession: Perception of Accounting Students in Aceh Province, Indonesia." Journal of Accounting Research, Organization and Economics 4, no. 2 (August 31, 2021): 188–98. http://dx.doi.org/10.24815/jaroe.v4i2.21449.
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Objective – This study is aimed to examine the perceptions of undergraduate accounting students in choosing the profession as a professional accountant particularly in the context of Aceh Province, Indonesia. Design/methodology – Quantitative research method was used with multinomial logistic regression analysis, which observes students’ perceptions in choosing career as a professional accountant. The population in this study consist of all final year accounting students at major public universities in Aceh, Indonesia, i.e. Faculty of Economics and Business (FEB) Syiah Kuala University Banda Aceh, FEB Malikussaleh University Lhokseumawe, FEB Teuku Umar University Meulaboh and FEB Samudra Langsa University. Final year students are deemed as most relevant samples as at this stage the majority of students may make decisions in choosing the right career for them once they graduate. Results – It was found that of the six variables studied for their influence on the attitudes of accounting students, only the variable of accounting as a career choice affected the perceptions of accounting students in choosing a career as an accounting profession. Limitation/Suggestion – Future research may add students from private universities as samples to observe the comparison of the attitudes of students majoring in accounting. An in-depth interview may also be conducted to gain more meaningful findings.
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Irma, Irma, and Noorina Hartati. "The Effect of Motivation on the Interest of Accounting Students to Follow Accounting Professional Education." Fall 4, no. 3 (December 24, 2019): 79–86. http://dx.doi.org/10.35609/afr.2019.4.3(3).
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Objective – This study aims to investigate the motivation and interest of Accounting Students at Economy Faculty of UT to participate in Accounting Professional Education, several motivational factors such as quality, career, economy, degree, and achievement. Accounting Professional Education has been implemented since September 2002, with the commencement of Accounting Professional Education, the title of accountant is no longer the monopoly of certain state universities are given special privileges by the Ministry of National Education. Thus, all Accounting graduates have the same opportunity to get an accountant degree. Opportunities have been widely opened but the problem now is the willingness of every accounting student himself to continue his education at Accounting Professional Education. Methodology/Technique – Using 296 accounting students from Bogor, Bandung, Purwokerto, Batam, Gorontalo UT Regional Offices, we run the form of Structural Equation Model (SEM) to test the accounting students’ motivation to follow Accounting Professional Education. Meanwhile for the measurement model in this study using a Confirmatory Factor Analysis (CFA) which shows a latent variable measured by one or more observed variables. Findings – The result shows that quality motivation has a significant effect towards the interest of accounting students at undergraduate degree of Accounting Study Program at Universitas Terbuka to follow the Accounting Professional Education. Novelty – This finding implies that the greater the motivation of the quality of students, the greater their interest in taking the Accounting Professional Education. Type of Paper: Empirical Keywords: Accounting Professional Education, Motivation, Interest Reference to this paper should be made as follows: Irma; Hartati, N; 2019. The Effect of Motivation on the Interest of Accounting Students to Follow Accounting Professional Education, Acc. Fin. Review 4 (3): 79 – 86 https://doi.org/10.35609/afr.2019.4.3(3) JEL Classification: A29, M41, M49.
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Herlin, Herlin, and Marlinda Sari. "Persepsi Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik." Agregat: Jurnal Ekonomi dan Bisnis 2, no. 2 (September 12, 2018): 366. http://dx.doi.org/10.22236/agregat_vol2/is2pp366-376.
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This research aims to gain the perception or attitude of the students towards the profession of public accounting accounting. This research was done at the University of Bengkulu Dehasen addressed to the accounting student with the number of respondents as many as 55 people. To get the perception of this study uses census with sampling method research tool questionnaire presented to students by way of accounting to meet directly and ask for the willingness of the time to fill out the questionnaire provided. The results of this study proves that the most dominant factor affect the perception of accounting students of Dehasen Bengkulu University to the profession of public accountant is the personality and professional recognition. While the factor of financial reward and work environment Does not affect the perception of accounting students of Dehasen University of Bengkulu to the public accountant profession
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Octaviani, Andri, and Mulyadi Mulyadi. "EDUCATION OF ACCOUNTING PROFESSIONS AND STUDENT PERSEPTOIN TO INTEREST CAREER PUBLIC ACCOUNTING." ProBank 3, no. 1 (May 2, 2018): 35–41. http://dx.doi.org/10.36587/probank.v3i1.247.
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The purpose of this study is to find out: 1) To determine whether there is an influence of Accounting Profession Education to the career interests of public accountants students accounting skills program STIE AUB Surakarta. 2) To know whether there is influence of Student Perseption to career interest of public accountant student of accountancy program of STIE AUB Surakarta. This research is a descriptive quantitative research. The population of this research is the final year accounting student STIE AUB Surakarta. The sample of this research is 200 students taken by proportional sampling. Data collection techniques used were questionnaires and documentation. Data analysis technique is done by multiple linear regression. The results of this study are as follows: (1) Accounting Profession Education has a significant influence on the public accountant's interest in the amount of 0.000, 2) Student Perseption has a significant influence on entrepreneurship intentions towards entrepreneurial intentions of 0.003. Based on the calculation of the coefficient of determination can be said that 20.7% interest in careers public accountant STIE AUB Surakarta students can be influenced by the variables education accounting profession, student Perseption. Furthermore, the rest is 79.3% influenced by other factors, namely socio demographic factors, attitude factors, and contextual factors. Keywords: Accounting Profession Education Student Perception and Interest in Public Accountant Career
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Octaviani, Andri, and Mulyadi Mulyadi. "EDUCATION OF ACCOUNTING PROFESSIONS AND STUDENT PERSEPTOIN TO INTEREST CAREER PUBLIC ACCOUNTING." ProBank 3, no. 1 (May 2, 2018): 35–41. http://dx.doi.org/10.36587/probank.v3i1.247.
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The purpose of this study is to find out: 1) To determine whether there is an influence of Accounting Profession Education to the career interests of public accountants students accounting skills program STIE AUB Surakarta. 2) To know whether there is influence of Student Perseption to career interest of public accountant student of accountancy program of STIE AUB Surakarta. This research is a descriptive quantitative research. The population of this research is the final year accounting student STIE AUB Surakarta. The sample of this research is 200 students taken by proportional sampling. Data collection techniques used were questionnaires and documentation. Data analysis technique is done by multiple linear regression. The results of this study are as follows: (1) Accounting Profession Education has a significant influence on the public accountant's interest in the amount of 0.000, 2) Student Perseption has a significant influence on entrepreneurship intentions towards entrepreneurial intentions of 0.003. Based on the calculation of the coefficient of determination can be said that 20.7% interest in careers public accountant STIE AUB Surakarta students can be influenced by the variables education accounting profession, student Perseption. Furthermore, the rest is 79.3% influenced by other factors, namely socio demographic factors, attitude factors, and contextual factors. Keywords: Accounting Profession Education Student Perception and Interest in Public Accountant Career
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S, Dede Medianty, and Hajan Hidayat. "Pengaruh Kecerdasan Emosional dan Pemahaman Kode Etik Akuntan Terhadap Sensitivitas Etis Mahasiswa Akuntansi Politeknik Negeri Batam." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 6, no. 2 (October 31, 2022): 345–54. http://dx.doi.org/10.30871/jama.v6i2.4785.
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This study aims to examine the impact of Emotional Intelligence and Comprehension of the Accountant's Code of Ethics on the Ethical Sensitivity of Accounting Students. The sample of this research is active students from the accounting study program at the Batam State Polytechnic class of 2018-2019 who have received ethical learning through professional ethics courses totaling 90 students. This research includes the type of survey research, with the research instrument is a questionnaire. The data analysis technique used is multiple linear analysis. The results of the study prove that: Emotional Intelligence has a positive influence on the ethical sensitivity of accounting students at the Batam State Polytechnic, Understanding the Accountant Code of Ethics has a positive influence on the ethical sensitivity of accounting students at the Batam State Polytechnic, Emotional Intelligence and Comprehension of the Accountant Code of Ethics have a positive influence simultaneously on the ethical sensitivity of accounting students at the Batam State Polytechnic
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Cahyadi, Donny Dwi, Sari Andayani, and Diah Hari Suryaningrum. "Accounting Students Perceptions on Factors Affecting Career Choices." Journal of Accounting and Strategic Finance 2, no. 2 (November 30, 2019): 170–82. http://dx.doi.org/10.33005/jasf.v2i2.63.
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A career as an accountant is seen as promising bright prospects because this profession provides intellectual challenges and invaluable learning experiences. This study aims to determine the reasons for the accounting profession's career selection. This study uses the variables of financial rewards, professional recognition, professional training, job market considerations, and personality as factors that influence the choice of profession, namely public accountants, management accountants, accountant educators, and government accountants. The population in this study were all accounting students of semester seven and semester five who were active at STIE Perbanas Surabaya, with a total of 225 students for semester seven and 258 students for semester five. Research samples with non-probability techniques. The data of this study are primary data obtained from distributing questionnaires. Kruskal Wallis analysis technique is used to test the proposed hypothesis. Based on the test results, it was concluded that accounting students who chose the profession as public accountants, management accountants, educator accountants, and government accountants had different perceptions about the factors of financial rewards, professional recognition, professional training, and job market considerations. However, there was no difference in the perception of the personality.
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Mihartinah, Duwi, and Isma Coryanata. "PENGARUH SIKAP TERHADAP PERILAKU, NORMA SUBJEKTIF, DAN KONTROL PERILAKU PERSEPSIAN TERHADAP NIAT MAHASISWA AKUNTANSI UNTUK MENGAMBIL SERTIFIKASI CHARTERED ACCOUNTANT." Jurnal Akuntansi 8, no. 2 (June 17, 2019): 77–88. http://dx.doi.org/10.33369/j.akuntansi.8.2.77-88.
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This study aims to determine the factors that affect the intention of students to get Chartered Accountant (CA) certification. Using the Theory of Planned Behavior (TPB), the intention of accounting students to take the CA certification related to three variables are attitudes toward behavior, subjective norms, and behavioral control percepsian. Sample in this research is student of accountancy force of 2014 which is in 5 State University (PTN) of South Sumatera (Sumbagsel). Data collection methods in this study used survey methods by distributing questionnaires online through social media. Data analysis techniques using the help of SPSS 23 program. The result of the research shows that attitude factor toward behavior has no effect on accountant's intention to take CA certification, perception behavior control factor negatively affect accounting student's intention to take CA certification. And subjective norms factor positively affect the intention of accounting students to take the CA certification.Key words: TPB, intention, accountant, subjective norm, control
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Dary, Astri Wulan, and Fitrawati Ilyas. "PENGARUH GENDER, PENGHARGAAN FINANSIAL DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR MENJADI AKUNTAN PUBLIK DAN NON AKUNTAN PUBLIK." Jurnal Akuntansi 7, no. 1 (June 16, 2019): 51–60. http://dx.doi.org/10.33369/j.akuntansi.7.1.51-60.
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The aim of this research is to examine and analyze the Influence of Gender, Financial Reward and Job Market considerations on intention of Accounting Students in Bengkulu City to have a career become Public Accountant and Non Public Accountant. This research is empirical research with quantitative approach which involves the use of statistical analysis. This research is using the primary data. Samples in this research consist of 160 accounting students of 1 public and 3 private Universities in Bengkulu City. The tool used in this research is logistic regression with SPSS software version 16. This study found that gender affect on the accounting students intention in Bengkulu City to have a career become public accountant and non public accountant, but financial reward and job market considerations this could not provide empirical evidence on the accounting students interest in bengkulu city to have a career become public accountant and non public accountant.Keywords : Gender, Financial Reward and Job Market Considerations. The Interest to have a career become Public Accountant and Non Public Accountant
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Wardoyo, Trimanto Setyo, Tatik Budiningsih, Herman Kambono, and Elvira Veronica. "Persepsi Mahasiswa Akuntansi Terhadap Independensi Akuntan Publik: Studi Empirik pada Mahasiswa Akuntansi di Bandung." Jurnal Akuntansi 13, no. 2 (November 3, 2021): 378–87. http://dx.doi.org/10.28932/jam.v13i2.4020.
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Abstract
This study aims to determine the perceptions of accounting students towards the independence of public accountants in the city of Bandung. Positive perceptions indicate that the accounting profession, especially public accountants, has a proper place in accounting students. Through a questionnaire distributed with a sample of accounting students in the city of Bandung, with a target sample size of 60 students. From 137 respondents gathered, it can be seen based on the results of the analysis that students majoring in accounting in Bandung perceive that public accountants in Indonesia are not independent. In addition, the results of this study are expected to be inference for accounting students in Indonesia. The results of this study also show that there are differences in the perceptions of students majoring in accounting in Bandung who have never and who have taken auditing courses on the independence of public accountants in Indonesia.
Keywords: Perception, Independence, Accounting Profession, and Public Accountant
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Utama, Fikri Rizki, and Yudhistira Ardana. "Faktor-Faktor yang Mempengaruhi Minat Mahasiswa untuk Mengikuti Ujian Chartered Accountant dengan Pendekatan TPB." Studi Akuntansi, Keuangan, dan Manajemen 1, no. 2 (January 15, 2022): 71–83. http://dx.doi.org/10.35912/sakman.v1i2.1177.
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Abstract: Purpose: This study was to obtain empirical evidence about the effect of subjective norms, control, and outcome expectations on the interest of accounting students to take the Chartered Accountant (CA) exam. Method: The population of this research is the Islamic accounting students of IAIN Metro. The sampling method was purposive sampling with the criteria of 2017 and 2018 accounting students. Data from the questionnaire were processed using the Smart-PLS version 3.3.9 program. Results: This study finds that behavioral control variables and expectations will have a significant effect on students' interest in taking the CA exam. Limitation: This study finds that future research is the need to increase the number of respondents and others such as the attitude of the respondents to the students' interest in taking the CA exam. Contribution: The findings in this study have several contributions, particularly for accounting students who will take the CA exam. In addition, this research will be useful for academics, especially further research and for the advancement of accountants in Indonesia. Keywords: 1. Chartered Accountant 2. Interest of Accounting Students
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Warrick, C. Shane. "Colorful Accounting." College Teaching Methods & Styles Journal (CTMS) 2, no. 2 (July 22, 2011): 13. http://dx.doi.org/10.19030/ctms.v2i2.5255.
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As instructors of accounting, we should take an abstract topic (at least to most students) and connect it to content known by students to help increase the effectiveness of our instruction. In a recent semester, ordinary items such as colors, a basketball, and baseball were used to relate the subject of accounting. The accounting topics of account classification, debits/credits, the adjusting process, and the closing process were attached to those ordinary items to provide a basis of association. The ability to connect with the students prior knowledge allowed for better learning from the students.
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Elam, Dennis, and Francis Mendez. "Career Expectations Of Accounting Students." American Journal of Business Education (AJBE) 3, no. 5 (May 1, 2010): 71–80. http://dx.doi.org/10.19030/ajbe.v3i5.430.
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The demographic make-up of accounting students is dramatically changing. This study sets out to measure how well the profession is ready to accommodate what may be very different needs and expectations of this new generation of students. Non-traditional students are becoming more and more of a tradition in the current college classroom. Historically, accounting has been an anglo-male-dominated profession. The make-up of college students now comprises some 57% women. The enrollment in some college accounting classes is even more skewed with women in Texas representing over 80% of the enrollment. A further changing demographic is the emergence of Hispanic females in accounting classes. Hispanics now make up approximately 20% of the Texas population. Texas is the second largest state economy in the USA and has recently become a Majority/Minority state. The conclusion is made that the demographic make-up of college students entering the accounting profession is undergoing profound and permanent change. Female Hispanics will make up a significant segment of accounting employment. How will the expectations of this markedly different group of students mesh with the existing culture of the accounting workplace? Other researchers have looked at the workplace environment in terms of flextime and location. An important part of this study involves ‘behavioral accounting’ research. Expectancy theory offers explanations for the motivation of behavior.
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Stratopoulos, Theophanis C. "Teaching Blockchain to Accounting Students." Journal of Emerging Technologies in Accounting 17, no. 2 (August 26, 2020): 63–74. http://dx.doi.org/10.2308/jeta-2020-052.
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ABSTRACT The objective of these teaching notes is to provide an outline for offering blockchain related foundational knowledge to accounting students so they can evaluate and prepare for the effect of blockchain on the accounting profession. The approach is driven by the following principle: Given that accounting students do not want to become programmers or cryptographers, what is the essential blockchain knowledge that they need to know? Based on my own teaching and research experience, I propose and explain how I use a combination of storytelling and scaffolding approach to focus on the delivery of the following topics: (1) why study blockchain? (2) general foundational knowledge (i.e., element of complete transactions and double spending), (3) interactive exercises to explain technical knowledge on topics such as hashing and proof-of-work (mining), and (4) blockchain implementation in a supply chain setting.
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Peterson, Bonita K. "Fraud Education for Accounting Students." Journal of Education for Business 78, no. 5 (May 2003): 263–67. http://dx.doi.org/10.1080/08832320309598612.
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Owusu, Godfred Matthew Yaw, Rita Amoah Bekoe, Fred Kwasi Anokye, and Festus Odotei Okoe. "Whistleblowing intentions of accounting students." Journal of Financial Crime 27, no. 2 (January 13, 2020): 477–92. http://dx.doi.org/10.1108/jfc-01-2019-0007.
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Purpose This study aims to investigate the intentions of a section of Ghanaian university students towards whistleblowing and the factors that predict such intentions. Design/methodology/approach This study used the survey method of research, and data was gathered through the use of questionnaires. A total of 524 accounting students from the University of Ghana Business School participated in the survey. The structural equation modelling technique was used to analyse the data. Findings The findings of this study show that the sampled students have greater intentions to report wrongdoings when detected and that majority of the students would prefer to use internal mechanisms for reporting purposes than using external means. Further, the study found students’ attitude towards whistleblowing and subjective norm to be key predictors of internal whistleblowing intentions whereas perceived behavioural control was found to have a positive influence on the intention to blow the whistle externally. Research limitations/implications Findings of this study have implications for policymakers who have a keen interest in enhancing whistleblowing activities and whistleblower protection. Originality/value This study provides some insights into the whistleblowing intentions of students. An understanding of the views of students towards whistleblowing and the factors driving their intentions should be useful to organisations that may use these students upon graduation.
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Isa, Rosiatimah binti Mohd, and Mohd Afiq bin Azero. "Assessment Feedback to Accounting Students." Procedia - Social and Behavioral Sciences 90 (October 2013): 651–59. http://dx.doi.org/10.1016/j.sbspro.2013.07.137.
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Raharja, Surya, and Dewi Liany. "Factors Affecting Accounting Students In Choosing Accounting Career Path." Jurnal Dinamika Akuntansi 12, no. 2 (September 26, 2020): 100–113. http://dx.doi.org/10.15294/jda.v12i2.24169.
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This study aims to empirically examine factors that influence accounting students in choosing their career path. The samples were 181 students from six biggest universities in Semarang, Indonesia. In this study, data were collected using questionnaire survey and analyzed using multiple linear regression. The results of this study indicate that intrinsic motivation, extrinsic motivation, career exposure, and social values influence the career paths accounting student. While third parties positively influence accounting students in determining career path but it is not statistically significant. These findings may help us to understand how to improve career path among accounting students
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Amir Binti Amir, Aliana Shazma, and Shafawaty Mohamad Shabri. "Accounting for Non-Accounting Students: Determinants and Academic Performance." JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 8, no. 2 (November 28, 2022): 104–13. http://dx.doi.org/10.31289/jab.v8i2.7885.
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This study examines the determinants affecting the academic performance of non-accounting students in completing an accounting course, that is, Principles of Accounting. A secondary data was administered to a total of 497 non-accounting students who enrolled in a Principles of Accounting course for a semester. The factors considered are program, gender, race, background and lecturers which include deep, surface and strategic approaches on academic Performance by International Business and Engineering Entrepreneurship students at UniMAP. Motivational systems theory is used in this study which explains more on the initiation of learning strategies to do things, people’s behaviour and what directs or channels such behaviour is maintained or sustained. Using multiple regression analysis, the results reveal that program, gender, race, background and lecturers have a positive significant impact on academic performance by non-accounting students. This present study mainly focused on the overall performance of the students The findings imply that the Principles of Accounting course is relevant to be included in business course since it plays a vital role in running a business in the future regardless of program they are enrolling, gender, race, background and lecturers. Additionally, for as long as money has exited, so has accounting. Students can be well-disciplined in managing money, financial records and knowing the current economic condition of the country taking taxes as an example as to know the reputation and health of self-finance and country’s condition. The present study is unique as it considers the students’ performance in a subject that is not the main discipline of the students (i.e., accounting course for non-accounting students).
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Wen, Lei, Hongwei (Chris) Yang, Danlu Bu, Lizabeth Diers, and Huaqing Wang. "Public accounting vs private accounting, career choice of accounting students in China." Journal of Accounting in Emerging Economies 8, no. 1 (February 5, 2018): 124–40. http://dx.doi.org/10.1108/jaee-09-2016-0080.
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Purpose Built upon three components (attitudes, subjective norms, and perceived behavioral control) of the theory of planned behavior (TPB), the purpose of this paper is to analyze the factors that influenced accounting students’ intention to pursue public accounting instead of private accounting as their career choice in China. Design/methodology/approach The TPB is used to predict the rational intention of accounting students in this study. A binary logistic regression analysis was applied to test all hypotheses because of its suitability. Findings The authors find that the variety and marketability of public accounting experiences, high turnover plus, low firm cohesion in the workplace, and perceived difficulties in traveling extensively affected students’ intentions to pursue the public accounting profession significantly. By highlighting these factors that affect students’ intention to pursue public accounting, this paper has important implications for the accounting educators and other stakeholders in China and other emerging economies. Originality/value By understanding the factors influencing the accounting students’ interests in pursuing public accounting, accounting educators and accounting firms could make some changes, redesign accounting curriculum, and enhance internship experience and recruiting process in order to increase more interests in public accounting. Professional organizations and policy makers might learn some lessons to take some actions to encourage young accounting professionals to work for public accounting firms. Moreover, this study has provided a valuable perspective to accounting educators, practitioners, and policy makers in other emerging economies with the same shortage of qualified public accountants.
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Hossain, Mahmud, Cynthia D. Heagy, and Santanu Mitra. "Perceptions of Non-Accounting Business Majors about the Managerial Accounting Course." Review of Pacific Basin Financial Markets and Policies 11, no. 04 (December 2008): 569–90. http://dx.doi.org/10.1142/s0219091508001489.
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This study examines the perception of non-accounting business major students about the managerial accounting course. The knowledge of these perceptions will help determine whether educators need to be concerned about inspiring certain groups of students to be more aggressive in learning the material. We found that all non-accounting majors, regardless of their major field of study think the managerial accounting course is interesting and has real-world application. The finance and management major students think that the course is related to their field of study and it should be made a required course, but not the MIS and marketing major students. The higher the academic skills and the more the work experience, the greater is the student's perception that managerial accounting should be a required course and has real-world application. Based on the results, we suggest that development of teaching materials aimed at reinforcing the importance of managerial accounting topics to all business majors, particularly MIS and marketing majors may overcome some barriers to learning the subject. This research also has implications for Pacific Basin business schools as our findings indicate that Pacific Basin business schools that do not require non-accounting majors to take managerial accounting course should make it a required course for all undergraduate non-accounting majors.
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Shah, Kavita A. "Game-Based Accounting Learning." International Journal of Information Systems in the Service Sector 9, no. 4 (October 2017): 21–29. http://dx.doi.org/10.4018/ijisss.2017100102.
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Accounting students should enrich themselves with the technical knowledge, critical thinking, and problem-solving skills to be successful in today's competitive environment. To reach these objectives, they should be highly engaged and motivated in the learning process. It has been argued that games can play a useful role in making the study of accounting more interesting, hence increasing motivation. The research presented in this paper explores the impact of learning in an introductory accounting course attributable to the use of games supplementary to the traditional teaching methods. The perceptions of 18 students and six faculties at a tertiary institution in the United Arab Emirates relating to the integration of games in an introductory accounting course were uncovered through semi structured interviews. Prior to the students being interviewed, they had been given the opportunity to play three different types of games in a controlled classroom. The exploratory research found that faculty and students believe that games can motivate students and maintain their enthusiasm and interest in learning in an introductory accounting course. However, faculty are generally not in a favour of introducing accounting concepts in introductory accounting course to students through games. They do agree that games should be used for practicing homework and as fillers in an introductory accounting course. The study accentuates that games are one of the motivational factors to maintain student's interest in the course consistently. This exploratory research will give an idea of innovative learning in the accounting class. It will assist accounting faculty to understand the fact that the use of games can make complex and quantitative subjects like accounting easy to understand and fun without sacrificing the quality of students' foundation learning in the subject.
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Subaciene, Rasa, and Kastytis Senkus. "ACCOUNTANT’S PROFILE: PERCEPTION OF STUDENTS AND PRACTITIONERS." CBU International Conference Proceedings 5 (September 23, 2017): 833–39. http://dx.doi.org/10.12955/cbup.v5.1034.
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The profession of the accountant has many aspects. Accountants shape the largest amount of information in an enterprise and play an important role in the enterprise's activity. This profession is highly regulated, very responsible and usually includes a wide range of topics: including but not limited to different spheres of accounting, formation of accounting policies, or even information system for enterprises. This suggests the need for an investigation into the accountant's profile, in order to determine the set of features which ideally should be developed for the profession. The purpose of the article is to investigate the accountant's profile from the perception of students and practitioners. For the achievement of this purpose the following methods were used: a questionnaire-based study, information systematization, comparison, and summarization. The results of the research from the study were used for the evaluation of the profile of the accountant, for the development of the necessary set of features an accountant should hold, and finally, the results may be used for the future assessment of accounting study programs of higher educational institutions.
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Mulyadi, Akhmad, Dewi Komala Sari, and Fityan Izza Noor Abidin. "Perspektif Mahasiswa Tentang Goal Orientation, Kualitas Akuntan Pendidik, Praktisi dan Non Praktisi Terhadap Kualitas Mahasiswa Akuntansi." Journal of Accounting Science 6, no. 2 (September 20, 2022): 197–209. http://dx.doi.org/10.21070/jas.v6i2.1623.
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In this study, the objectives to be achieved are: Testing the effect of Goal Orientation on the Quality of Accounting Students.Testing the influence of the Quality of Accountants Educating Practitioners on the Quality of Accounting Students. Testing the effect of the Quality of Accountants Educating Non-Practitioning on the Quality of Accounting Students. The sample used in this study was 126 respondents from accounting students at the Muhammadiyah University of Sidoarjo in semesters 6 and 8. The primary data used was obtained from a questionnaire whose measurement was using a Likert scale which was tested for validity and reliability. The analytical tool used is multiple linear regression analysis, t test and F test using SPSS (Statistical Package for Social Science) version 18.0 for windows. The results of the research based on the validity and reliability test showed that the data obtained were valid and reliable. Based on the t-test shows the results that Goal Orientation has no significant effect on the Quality of Accounting Students. While the Quality of Practitioner Educator Accountants has a significant influence on the Quality of Accounting Students. However, the Non-Practical Educator Accountant Quality variable shows that the Non-Practical Educator Accountant Quality does not have a significant effect on the Accounting Student Quality.
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BINTI SUWADJI, LANTIP SUSILOWATI. "FACTORS OF INFLUENCE OF CAREER SELECTION OF ACCOUNTING STUDENTS AS PUBLIC ACCOUNTANTS IN SHARIA ACCOUNTING DEPARTMENT FACULTY OF ISLAMIC ECONOMIC AND BUSINESS, STATE ISLAMIC INSTITUT TULUNGAGUNG." BALANCE: JOURNAL OF ISLAMIC ACCOUNTING 1, no. 02 (January 9, 2021): 109–21. http://dx.doi.org/10.21274/balance.v1i02.3586.
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Based on the description from the Ministry of Research and Technology, accounting department is ranked the second most chosen 2017 SBMPTN exam participants after management majors. This happens because the notion of bright future prospects is still inherent in students majoring in accounting. A career in accounting is arguably the dream of many people. Besides having promising prospects, career advancement can be guaranteed. Plus, employment opportunities for the accounting field are very broad and wide open, one of which is as a public accountant who has a broad scope of work. This research uses quantitative approaches with types of descriptive research. The data was collected through a questionnaire method with a purposive sampling technique. The amount of sample used in this study was 130 respondents. Where the responses are students of semester 5 and 7 of Sharia accounting department of the State Islamic Institute Tulungagung. Furthermore, the questionnaire data that has been obtained is subsequently analyzed with multiple linear regression with provisions that have fulfilled the validity test, reliability test and classic assumption Test, then analyzed by T-Test and F-Test. The results of this study indicate that: Professional training and social values results positively and significantly in the career selection of accounting students for public accountants; Professional recognitionand work environment research does not influence this factor does not influence accounting students in choosing a career as a public accountant; Social values are considered as the most dominant factor influencing accounting students in career selection as a public accountant.