The Role of Accounting Knowledge in Defining The Career of A Public Accountant

Jessica, Agnes and Alimbudiono, Ria Sandra and Pudjolaksono, Eko (2019) The Role of Accounting Knowledge in Defining The Career of A Public Accountant. In: the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018), November, 24-25 2018, Faculty of Economics Universitas Negeri Padang, West Sumatera.

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Public accounting professions play a crucial role in the economic advancement. However, only few graduates in accounting majors are interested in this profession. This is quite unsettling. Knowledge is one of the determinants in selecting future career path. Therefore, this study aims at describing the role of accounting knowledge with regard to the students’ intentions to work in public-accounting-related profession using the Theory of Planned Behavior (PBC) approach. Surveys, interviews, document analyses and observations were used to collect data. In conclusion, accounting knowledge played an important role in stimulating attitude and perceived behavioral control and eventually increased the students’ intention to work in public-accounting-related profession. This had a fairly major role, especially for high calibre students. On the other hand, subjective norms occurred in their selection of accounting major per se, and did not have any roles in defining their career selection.

Item Type: Conference or Workshop Item (Paper)
Additional Information: ISSN: 2352-5428
Uncontrolled Keywords: theory of planned behavior, knowledge, public accountant profession
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Ester Sri W. 196039
Date Deposited: 28 Jan 2021 04:11
Last Modified: 29 Oct 2021 06:55

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