Effects of Financial Rewards, Parents and Peers, and Benefits and Costs on Choosing Accounting Career: A Global Perspective

• 발행기관: 한국유통과학회
• 저자명: Yusheng KONG Jonathan Dior NIMA NGAPEY Sikandar Ali QALATI
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 7 No.11, 157~167쪽, 전체 11쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2020.11.30

영문 초록

One of the concerns that have received substantial interest in the accounting field, in particular, in accounting education, is the increasing scarcity and demand for professional accountants around the globe. This study aims to investigate the effects of financial rewards (FR), parents’ and peers’ influence (PPIF), and benefits and cost (BCE) on students’ intention to pursue a career in accounting. A quantitative, convenient random sampling approach was used, and an online survey was conducted to collect data from students studying in China. A total of 311 valid responses were used for model testing based on the theory of reasoned action and the theory of planned behavior. The findings of the study include the positive effects of FR, PPIF, and BCE on accounting career choice (ACC). This study illustrates that FR is the most dominant factor (β=0.479) for influencing ACC. Furthermore, the used factor explained 70% variation in ACC. The results of the study have implications both for accounting firms and universities whether offering or not offering accounting as a major. This study provides a global perspective, which keeps this study unique from other studies. And in this study, the Partial Least Square Structural Equation Modeling (PLS-SEM) has been used which is randomly used in accounting research.

목차

1. Introduction

2. Literature Review

3. Methodology

4. Results and Discussion

5. Conclusion

References

키워드

Financial Rewards Parents and Peers Influence Benefits and Cost Accounting Career Choice Students’ Intention