Binus Business Review
Vol. 10 No. 2 (2019): Binus Business Review

The Intervening Effect of Current Knowledge Enhancement on Attitude and Intention to Choose Accounting Career

Saarce Elsye Hatane (Accounting Program, Faculty of Business and Economics, Universitas Kristen Petra)
Felicia Jesslyn Setiono (Accounting Program, Faculty of Business and Economics, Universitas Kristen Petra)



Article Info

Publish Date
31 Jul 2019

Abstract

The purpose of this research was to examine the influence of attitude in accounting students to the intention to choose an accounting career. It was through the intention to increase current knowledge as an intervening variable. This research used a survey online method to test the research model, which was responded by a total of 503 accounting students across Java. Data analysis and hypothesis testing used partial least square as part of the structural equation model technique. According to their ages, the respondents were famous as the millennial generation in this era. The results of this research are in accordance with the Theory of Planned Behavior (TPB). It is proven that attitudes have a positive and significant influence on the intentions of accounting students in terms of increasing current knowledge and choosing accounting careers. This research also supports the Social Cognitive Career Theory (SCCT). There is evidence that educational background and learning experience can increase the intention of accounting students to pursue careers in accounting. The existence of different generations leads to different perceptions of students regarding accounting careers. Therefore, further research is needed to identify these differences. The results also suggest that accounting educators need to update their curriculum by adapting the current development and demands of graduates. Last, the rapid development of technology has had a significant influence on the accounting profession.

Copyrights © 2019






Journal Info

Abbrev

BBR

Publisher

Subject

Economics, Econometrics & Finance

Description

Binus Business Review is an international journal published in March, July, and November hosted by the Research and Technology Transfer Office (LPPM) of Universitas Bina Nusantara. The journal contents are managed by the Binus Business School, Faculty of Economics and Communications, and Forum ...