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.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.