International Academic Journal of Science and Engineering

  • ISSN 2454-3896

To Be or Not to Be? The Influencing Factors Towards Pursuing as Professional Accountant Among Indonesian S1 Accounting Students

Vina Arnita,Siti Rohaida,Mohamed Zainal and Dayana, Jalaludin

Abstract: 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 program is 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 small number of a professional accountant. According to the labour market, Indonesia needs more than 200,000 professional accountants 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 be professional 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

Keywords: Job Market Factors, Opportunity Costs, Accounting Students and Professional Accountant

Page: 1-10

DOI: 10.9756/IAJSE/V5I1/1810022

Volume 5, Issue 2, 2018