Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)

The Role Of Accounting Knowledge In Defining The Career Of A Public Accountant

Authors
Agnes Jessica, Ria Sandra Alimbudiono, Eko Pudjolaksono
Corresponding Author
Agnes Jessica
Available Online April 2019.
DOI
10.2991/piceeba2-18.2019.12How to use a DOI?
Keywords
Theory of Planned Behavior, Knowledge, Public Accountant Profession
Abstract

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.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
April 2019
ISBN
978-94-6252-703-4
ISSN
2352-5428
DOI
10.2991/piceeba2-18.2019.12How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Agnes Jessica
AU  - Ria Sandra Alimbudiono
AU  - Eko Pudjolaksono
PY  - 2019/04
DA  - 2019/04
TI  - The Role Of Accounting Knowledge In Defining The Career Of A Public Accountant
BT  - Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)
PB  - Atlantis Press
SP  - 88
EP  - 96
SN  - 2352-5428
UR  - https://doi.org/10.2991/piceeba2-18.2019.12
DO  - 10.2991/piceeba2-18.2019.12
ID  - Jessica2019/04
ER  -