Saarce Elsye Hatane, Bernard Emerson, Olievia Soesanto, Ruth Arum Gunawan and Hatane Semuel
The purpose of this study is to discover the impact of work–life balance on the intention to pursue accounting careers through accounting career image.
Abstract
Purpose
The purpose of this study is to discover the impact of work–life balance on the intention to pursue accounting careers through accounting career image.
Design/methodology/approach
The study managed to collect 693 closed questionnaires, using the five-point Likert Scale, from accounting students in several universities in Java, Sulawesi and Kalimantan, as the three most densely populated islands in Indonesia. The research model is analysed using partial least square method as a part of structural equation modelling.
Findings
There are positive and significant influences between work–life balance and the intention to pursue accounting career when supported by accounting career image. The positive perception of accounting career image motivates accounting students to pursue accounting careers. Accounting students argue that attaining a balance between work and personal life can improve positive perceptions of accounting careers, which drive them to pursue a career in accounting. Work–life balance is an essential factor due to the fact that it can, directly and indirectly, affect the intention to pursue accounting careers. In addition, positive image of accounting profession is found to be able to strengthen the positive influence of the work–life balance to pursue accounting careers.
Research limitations/implications
Further studies can continue along the line of this study as the intention to choose an accounting career can change from time to time. In addition, the generational difference may create a discrepancy in perception and orientation in choosing accounting careers. Therefore, future studies should consider a broader scope and more updated objects.
Practical implications
The findings suggest that working experience is an essential part for accounting students in choosing accounting careers, and so higher education institutions need to consider including field work-practice in their curriculums. Companies are also expected to prioritise work–life balance since it will motivate accounting students to choose an accounting career.
Originality/value
This study investigates the link between work–life balance and decisions to pursue accounting careers through accounting students' perceptions in Indonesia. This study combines the influences of work–life balance and accounting career image on the intention to pursue accounting careers in one model, in which accounting career image is the mediating variable in the indirect link of work–life balance.
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Saarce Elsye Hatane, Felicia Jesslyn Setiono, Fannie Felita Setiawan, Hatane Semuel and Yenni Mangoting
This research examines the influence of the learning environment and students' attitudes towards choosing an accounting career mediated by intention to enhance the current…
Abstract
Purpose
This research examines the influence of the learning environment and students' attitudes towards choosing an accounting career mediated by intention to enhance the current knowledge.
Design/methodology/approach
The online survey is adopted to test the research model of this research. There are 503 useable responses collected with the effective response rate of 72 per cent. Data analysis and hypothesis testing use Partial Least Square as part of the Structural Equation Modelling technique.
Findings
The results of this research indicate that accounting students possess positive attitude both towards the intention to enhance the current knowledge and choosing their accounting career. The learning environment includes educators and friends who give significant influence on students' intention. Besides, current knowledge enhancement is also discovered to be able to mediate the link between attitude, learning environment and intention to choose accounting career.
Research limitations/implications
Different generations may generate either different perception or different orientation in choosing accounting career. Therefore, future research can consider wider coverage and more updated object.
Practical implications
Findings of this research suggest that periodic improvement and renewal are necessary to administer to create an optimum learning environment, in term of teachers' capacity, teaching materials and supporting social environment.
Originality/value
This research contributes to any research related to attitudes towards choosing an accounting career. This study is the leading study that combines students' attitudes, learning environment, current knowledge enhancement, and career choice in one single model.
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Retno Yuliati, Nany Chandra Marsetio and Dian Kusumaningrum
This study examines the impact of cognitive experience, affective experience and job engagement in hybrid internships on students’ interest in public accountants.
Abstract
Purpose
This study examines the impact of cognitive experience, affective experience and job engagement in hybrid internships on students’ interest in public accountants.
Design/methodology/approach
Data were collected from 82 undergraduate students who had undertaken internship programs in accounting firms in Jakarta, Indonesia. The reflective-formative disjoint two-stage approach, partial least square, was used for the empirical analysis.
Findings
Cognitive and affective experience is positively related to job engagement. This study further proves that cognitive and affective experiences during internships are key determinants for students’ intention to work as public accountants. However, job engagement does not mediate the link between cognitive and affective experiences during internships and the intention to work as a public accountant.
Practical implications
This study provides insights into the relationship between cognitive and affective experience, job engagement and students’ intention to work as public accountants by clarifying the effectiveness of internship programs.
Originality/value
This study investigates accounting internships in Indonesia by applying the employee work passion model, focusing on an area that has received limited attention.
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Lexis Alexander Tetteh, Cletus Agyenim-Boateng, Amoako Kwarteng, Paul Muda and Prince Sunu
The study uses social cognitive career theory (SCCT) to explore the driving and restraining factors that students consider in selecting auditing as a career.
Abstract
Purpose
The study uses social cognitive career theory (SCCT) to explore the driving and restraining factors that students consider in selecting auditing as a career.
Design/methodology/approach
Considering the aim of this study, a qualitative research was preferred with the objective of gathering in-depth and enriched empirical data; hence, semi-structured interviews were conducted with seventy-five fourth-year undergraduate accounting students of six top-ranked universities in Ghana that offer accounting programmes.
Findings
The findings of the current study unearth the constructs of the SCCT that students' decision to consider a career in audit is driven by outcome expectations (high earnings/monetary incentives and social prestige associated with the job), as well as self-efficacy belief (possession of ethical values). Further, the study finds that self-efficacy beliefs (job stress and accounting stereotype) were the factors restraining students from considering auditing as a career. The results finally show that the students who would choose auditing as a career in future are in one way or the other, preparing for the achievement of their goals.
Research limitations/implications
The SCCT framework utilized focuses on the three main constructs: self-efficacy, outcome expectations and goals. There are a number of related factors that may influence students' career choice decisions. These may include personal characteristics and contextual influences; a change of the theoretical framework may help discover other important personal and contextual factors that this current study could not unearth.
Practical implications
The study indicates, on the contrary, that students have negative perceptions about auditing as a career option; they consider the career as stressful, tedious and monotonous. These misconceptions make it less likely for a student to pursue auditing as a career. Educators can aid students in their decision to pursue a study in accounting and become auditors by displaying and reinforcing the positive outcomes that come with the position of an auditor.
Originality/value
The findings of this study add to the existing literature by delving deeper into the self-selection factors that influence a student's desire to become an auditor. Furthermore, the current research is exceptional in that it applies the SCCT to the aim of becoming an auditor. Although other research studies have looked into factors that may influence a student's decision to pursue a profession as an accountant, these studies have mostly been quantitative, limiting the students' ability to explain why those factors encourage or dissuade them.
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Hannah Vivian Osei, Evaristus Tepprey and Philip Opoku Mensah
This study aims to investigate the effects of several individual elements vis-a-vis the environment that affects students’ choice of a career. The study assesses the effects of…
Abstract
Purpose
This study aims to investigate the effects of several individual elements vis-a-vis the environment that affects students’ choice of a career. The study assesses the effects of cognitive-person factors on the career decision-making of tertiary students and analyses how chance events moderate these relationships.
Design/methodology/approach
The study used the survey research design to gather data from 302 final-year tertiary students from four (4) Faculties and sixteen (16) academic departments of a Technical University in Ghana. Data were collected through self-administered questionnaires and analysed using the partial least square structural equation modelling (PLS-SEM).
Findings
The study reveals that students’ self-efficacy and outcome expectations are two cognitive-person factors that positively and significantly influence students’ career choices. However, chance events of tertiary students were found not to moderate the relationship between cognitive-person factors and students’ career choices.
Practical implications
Understanding how several cognitive-person factors influence the career choice of students through the lens of social career-cognitive theory could enable researchers to advance knowledge in the career choice process. Counselors and guidance coordinators need to motivate and encourage career/job exploration and development by identifying sources of psychosocial support available to students.
Originality/value
This study identifies the cognitive person factors that drive career decisions and provides one of the initial attempts to investigate how chance events moderate students’ cognitive-person career choice relationship.
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Cletus Agyenim-Boateng, Lexis Alexander Tetteh, John Kwaku Mensah Mawutor, Amoako Kwarteng and Daniel Susuawu
This study examines the effect of the social cognitive career theory (SCCT) factors (job stress, accounting stereotypes, job satisfaction and job prestige) on accounting students’…
Abstract
Purpose
This study examines the effect of the social cognitive career theory (SCCT) factors (job stress, accounting stereotypes, job satisfaction and job prestige) on accounting students’ intentions to pursue a career in auditing and the moderating role of ethical codes of conduct.
Design/methodology/approach
The study employed a survey design with a quantitative approach to data analysis. Data was gathered from a sample of 277 accounting students by adapting a closed-ended questionnaire. To test the hypotheses, the data were analysed using partial least square structural equation modelling.
Findings
The results indicate a significant negative relationship between accounting students’ aspirations to pursue a profession in auditing and their self-efficacy expectations. However, there was a significant positive correlation between their intention to pursue a career in auditing and their outcome expectations. Furthermore, a moderation test was conducted, which demonstrated that ethical codes of conduct strengthen the relationships between self-efficacy and outcome expectation factors and students’ intention to pursue career in auditing.
Research limitations/implications
Most participants lacked auditing job experience. Peers, relatives, educators and cultural norms may have influenced them to withhold honest and precise survey responses, undermining the results.
Practical implications
Educators can utilise the research findings on self-efficacy to direct accounting students in developing positive self-efficacy attitudes towards a career in auditing, rather than perceiving the auditing profession as stressful and characterised by stereotypes.
Originality/value
Utilising an extended version of the SCCT, this study provides empirical and theoretically grounded contributions to the existing body of knowledge regarding the factors that influence accounting students’ intentions to pursue a career in auditing.
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Salima Hamouche, Christiane Liliane Kammogne and Wassila Merkouche
The COVID-19 crisis caused a high level of job insecurity, layoff and low employment opportunities. It generated a worldwide shock, which might have a long-lasting effect on…
Abstract
Purpose
The COVID-19 crisis caused a high level of job insecurity, layoff and low employment opportunities. It generated a worldwide shock, which might have a long-lasting effect on individuals' careers. Changes might occur in terms of individuals’ career choices, objectives, perception of career success and preferences in terms of industries and work arrangements. This study aims to examine crisis-induced career shock among the workforce, which might be translated into changes or doubts related to career choices, objectives and perception of career success, and to analyze individuals' preferences in terms of industries and work arrangements. It focuses mainly on investigating variations among the workforce, based on gender, education level and ethnic origin. These variations are also examined regarding job insecurity, layoff and perceived employability.
Design/methodology/approach
Frequency counts, percentages, mean ranking, independent t-test and analysis of variance (ANOVA) were used for a sample of 317 workers in the United Arab Emirates (UAE). Three research questions were developed and examined, which are: (1) is there a variation in the workforce, based on gender, education level and ethnic origin concerning crisis-induced career shock (specifically changes related to career choices, objectives and career success? (2) Is there a variation among the workforce related to career preference per industry and work arrangement? If yes, is there a difference in the workforce-based gender, education level and ethnic origin? And (3) is there a variation in the workforce, based on gender, education level and ethnic origin concerning job insecurity, layoff and perceived employability?
Findings
The findings revealed that career shock was significantly higher among pre-university respondents (specifically, doubts about career choices and perceived career success). As for career preferences per industry, e-business, media and marketing had significant values for all respondents, with e-business as the top-rated choice except for Emiratis who rated it as their third choice. Education was the choice of both men and women. The choices related to other industries (e.g. Healthcare, information, communication technology, etc.) and work arrangements (telework) varied significantly based on gender, education and ethnic origin. Men seem to worry more than women about losing their job as well as Emiratis compared to expatriates, and university-level respondents compared to pre-university.
Practical implications
This study contributes to highlighting variations related to career shock and career preferences per industry among the workforce based on gender, education level and ethnic origin. This can help organizations in these industries to have a portrait of the situation in the employment market to be able to develop relevant interventions. This research provides insights for managers and HRM practitioners.
Originality/value
This study contributes to expanding research on career and career shocks in a context of a crisis. It responded to authors who called for more research about career shocks, as well as their implication for specific target groups, by examining variations based on gender, education level and ethnic origin.