Jurnal Riset Akuntansi Kontemporer
Vol 14 No 2 (2022): October Edition

CHOOSING A CAREER AS A PUBLIC ACCOUNTANT: DOES CALLING MATTER?

Dhita Mawar Hutami (Universitas Islam Indonesia)
Muamar Nur Kholid (Universitas Islam Indonesia)
Selfira Salsabilla (Universitas Islam Indonesia)



Article Info

Publish Date
10 Oct 2022

Abstract

Public accountants are in great demand in Indonesia. However, the development of the new public accountant did not go as planned. This study aims to determine the antecedents that influence accounting students' intention to pursue careers as public accountants. This study's Social Cognitive Career Theory (SCCT) framework is extended by adding a Role Model and Calling. The participants in this study are 204 accounting students who have taken the auditing course. The findings of this study reveal that calling has a significant positive effect on accounting students' outcome expectations and intention to pursue careers as public accountants. The role model significantly affects self-efficacy and intention to pursue a career as a public accountant. Regrettably, outcome expectancy does not affect a student's intention. This study discusses the practical consequences of encouraging students to choose careers as public accountants through data analysis.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social ...