Determinants of Accounting Student’s Interest in Public Accounting Careers: Knowledge and Self-Efficacy
DOI:
https://doi.org/10.28918/jaais.v7i1.14633Abstract
Introduction/Main Objectives: This study aims to examine the influence of accounting knowledge, financial rewards, and labor market considerations on accounting students’ interest in pursuing a career as a public accountant, while considering the moderating role of self-efficacy. Background Problems: The study is motivated by the growing demand for competent public accountants in response to increasing requirements for financial transparency and accountability, whereas students’ interest in choosing this profession remains varied. Novelty: The novelty of this research lies in investigating self-efficacy as a psychological factor that may strengthen the relationship between career-related factors and students’ intention to become public accountants. Research Methods: A quantitative approach was employed using a survey method involving 100 accounting students from several universities in Salatiga, selected through purposive sampling. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. Finding/Results: The findings reveal that accounting knowledge, financial rewards, and labor market considerations have a positive and significant effect on students’ interest in pursuing a career as a public accountant. Furthermore, self-efficacy significantly moderates the relationship between accounting knowledge and career interest, as well as the relationship between labor market considerations and career interest. However, self-efficacy does not moderate the relationship between financial rewards and students’ interest in becoming public accountants. Conclusion: This study concludes that academic, economic, and employment-related factors are important determinants of students’ career intentions, while self-efficacy plays a crucial role in strengthening students’ confidence in choosing a career in public accounting.
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