Career Influences in Accounting Education
Summary
Career choices in accounting are shaped by a complex interplay of individual perceptions, institutional support and broader labour-market dynamics. Students weigh factors such as job security, opportunities for advancement and professional recognition against personal interests and competencies. The evolving demands of digitalisation and globalisation have intensified the need for specialised credentials and practical experience, influencing curricula and extracurricular offerings. Educators and professional bodies collaborate to enhance the attractiveness of accounting as a career by integrating internship placements, case-based learning and mentorship programmes. At the same time, societal expectations and cultural values continue to modulate students’ intentions, with some regions exhibiting strong preferences for financial accounting roles, while others show growing interest in consulting and forensic accounting pathways.
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Career Influences in Accounting Education publication trend
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Technical terms
Extended Theory of Planned Behaviour (TPB): A model for predicting behavioural intentions that incorporates attitude, subjective norms and perceived behavioural control as key predictors.
Subjective norms: Perceptions of social pressure from significant others to perform or refrain from a specific behaviour.
Perceived behavioural control: An individual’s assessment of their capability to execute a given behaviour, based on past experience and anticipated impediments.
Certified Professional Accountancy Qualification (CPAQ): A formal accreditation granted upon successful completion of professional examinations and requisite practical experience in accountancy.
References
- Predicting the Intention to Pursue Certified Professional Accountancy Qualification Among the Accounting Students. Frontiers in Psychology (2022).
- Perceived Attractiveness of Tax Consultancy and Auditing Professions: Insights From a German-Speaking Area. SAGE Open (2023).
- Faktor-faktor yang Memotivasi Pemilihan Karir Mahasiswa. Balance Media Informasi Akuntansi dan Keuangan (2023).
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