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Journal : Akuntansi'45

Perspektif Dan Minat Mahasiswa Akuntansi Gen Z Terhadap Profesi Akuntan Publik Devi Maya Sofa
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4222

Abstract

This research aims to analyse the perspectives and interests of Generation Z accounting students towards the public accounting profession. The gap between the number of accounting graduates and the number of certified public accountants is a concern, while digital transformation is changing the nature of public accountants' work. Using qualitative methods with an interpretive approach, the research involved 21 students through Focus Group Discussions and in-depth interviews with 6 students at various levels of study. The results showed a significant development of perceptions as the study progresses; early level students tend to have views based on stereotypes with external factors (salary, status) as the main consideration, mid-level students develop a more complex understanding with the dominance of internal factors (intellectual challenges), while final level students show an integrated perspective with long-term considerations. Digital transformation is seen as an opportunity to reposition the role of public accountants to be more strategic and value-added, especially by middle and final year students. The research recommends curriculum development responsive to digital transformation, recruitment strategies that consider the characteristics of Generation Z, and simplification of professional certification pathways.
Co-Authors Abd Adim, Abd Achmad Wicaksono Achmad Wicaksono Achmad Wicaksono Adinda Putri, Yuliana AGUS Aji, Susilo Amal, Achlosul Amelia Dwi Lestari Andriani, Rena Anggraini Dianita Anggraini, Salsa Ardana Aprilia, Dea Putri Arisandi, Kirana Aristo Surbakti, Manuel Cholidah, Lely Nurul Dedali, Sindhu Hargo Denny Iswanto Devi Masito, Risca Dianita, Anggraini Djatu, Petrus Fraidy Legif Putra Djatu, Petrus Fraidylegif Putra Efendy, Edy Ervitasari, Devi Faizi, Afiffuddin Nur Falach, M. Zidnal Febyanti, Triana Fraidylegif Putra Djatu, Petrus Haryati, Tati Hidayat, Luqman Arief Hidayat, Luqman Arif Hilmawan, Tanta Ika Fitri Ulfindrayani Jannah, Riyadotul Khamidah, Yuni Astriana Kirana Arisandi Kurniawan, Dhea Salsabila Lailiyah, Nikmatul Lukman Hakim M. Taufiq Hidayat Manuel Aristo Surbakti Manuel Aristo Surbakti Mardianto, Totok Michael Oswald Kritiano Djenal Mutiara Reka Oktavia Nadia, Syarifah Nadya, Indy Novie Noordiana Rachma Yulia Oktavia, Igga Oswald, Michael Petrus Fraidylegif Putra Djatu Petrus Fraidylegif Putra Djatu Prahasta, Dandi Prakoso, Firza Agung Putri, Rizka Yunita Dwi Putri, Yuliana Adinda Rahayuningsih, Yanti RAMDHANI, REVIANDY AZHAR Rizka Yunita Dwi Putri Robita, Dinda Rotama, Bintang Armando Salsa Ardana Anggraini Salsa Ardana Anggraini Santya, Fitra Afri Sembiring, Jetro Fery Boy Manumpak Sero, Imelda Sheravin Sitorus, Michael Pandapotan ST, Agus Sujudi, Muhammad Surbakti, Manuel Aristo Syahputeri , Nadine Ramadhani Fauzi Syaldina Malaika Tasya, Argita Pramestia yani, Tri Oktawi Yoesoef, Ardiana Yulia, Novie Noordiana Rahma Yuliana Adinda Putri Yunanda, Amelia Sabrina Yuniarta, Alfian Zulharman Zulharman Zulharman