To Be or Not To Be The Influencing Factors Towards Pursuing as Professional Accountant Among Indonesian S1 Accounting Students
محل انتشار: دوازدهمین کنفرانس بینالمللی آکادمی مدیریت آسیا
سال انتشار: 1396
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 512
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شناسه ملی سند علمی:
AAMC12_119
تاریخ نمایه سازی: 22 دی 1396
چکیده مقاله:
The decreasing numbers of professional accountants in Indonesia is an alarming signal for a further investigation. Despite huge numbers of undergraduate students entering and graduating from both public and private education institutions under accounting program, numbers of accounting students pursuing to professional accounting programis still low. Recently, it is reported that Indonesia government has a shortage number of a professional accountant to serve their own nation, and it is also recorded that among all the ASEAN country members, Indonesia has a smallnumber of a professional accountant. According to the labour market, Indonesia needs more than 200,000 professionalaccountants however, there are only 10,000 professional accountants to support the economic performances (Wisnu, 2013). Therefore, this study aims to investigate the reasons of low intention among accounting students to beprofessional accountants. From the literature review, it can be concluded that job market factors, opportunity cost are among the variables that have an effect towards the intention to pursue professional accounting program. Then, by mapping these variables to Theory Planned Behaviour (TPB), this paper discusses the conceptualization of the three variables towards the intention to pursue as professional accountants
کلیدواژه ها:
نویسندگان
Vina Arnita
School of Economic and Business, University Pembangunan Panca Budi Medan
Siti Rohaida
School of Management, University Sains Malaysia
Mohamed Zainal
School of Management, University Sains Malaysia
Dayana Jalaludin
School of Management, University Sains Malaysia