Research Article
Beliefs Influencing Career Choices of Indonesian Business Student’s and Reasons for Not Choosing Accounting Profession
@INPROCEEDINGS{10.4108/eai.10-8-2022.2320873, author={Kenny Fernando and Putu Indah Ratnasari}, title={Beliefs Influencing Career Choices of Indonesian Business Student’s and Reasons for Not Choosing Accounting Profession}, proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2022}, month={8}, keywords={accounting profession adverse attitude adverse subjective norm tendency to not choose accounting}, doi={10.4108/eai.10-8-2022.2320873} }- Kenny Fernando
Putu Indah Ratnasari
Year: 2022
Beliefs Influencing Career Choices of Indonesian Business Student’s and Reasons for Not Choosing Accounting Profession
ICBAE
EAI
DOI: 10.4108/eai.10-8-2022.2320873
Abstract
This study, implemented a simplified model of the Theory of Reasoned Action (TRA) to assess students‘ beliefs of business faculty (non-accounting) in Indonesia that alter their subjective norms and attitudes, which then makes them not choose accounting profession as theirs. Through online questionnaires sent to business faculty students (but non-accounting), and, after filtering to some criteria, the sample size collected were totaled 138 data; The study resulted in a simplified reaffirmation of the TRA model as well as revealing that behavior, the normative beliefs of students, by personal attitudes and subjective norms, considered important in predicting decisions of the students to ignore any accounting profession. Thus, through this research, it is recommended to the accounting department and business faculty to recruit professional accountants and bring Indonesian professional accounting board to provide activities that engage and support students learn more about accounting profession. Likewise, accounting lecturer must be more practical rather only theoritical and include interesting lesson techniques for the students. In addition, by delivering internships and seminars as mandatory in the school curriculum, will increase student knowledge and experience. It is also recommended that the application of these programs should be communicated through social media.