ABSTRACT

This study aims to compare the most dominant motivation factor encourage students pursue accounting higher education at polytechnic and university, and to compare the most dominant expectation factor held by students in doing accounting higher education at polytechnic and university. Research sample are taken purposively, those are the first year accounting students in  Diploma Four Program at four State Polytechnics and Strata One Program at four State Universities. Research data is qualitative from primary source that is collected by questionnaire and measured using Likert Scale. Analytical method is descriptive quantitative. The study results shows that:(1) Self development is the most dominant motivation factor encourage students pursue accounting higher education at universities, followed by career focus and social norm. Meanwhile, career focus is the dominant motivation factor encourage students pursue accounting higher education at polytechnics, followed by self development and social norm, and (2) Academic confidence is the most dominant expectation factor held by students in doing accounting higher education at polytechnic as well as university, followed by intellectual growth and social opportunity.