The Survey of Graduated Accounting Students’ Interest in Management Accounting: Evidence of Iran

Hejazi, Rezvan; Bazrafshan, Ameneh

doi:10.4236/ojacct.2013.23011

Cited by 7 publications

(8 citation statements)

References 7 publications

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“…This is supported by Porter and Woolley (2014) which found that extrinsic motivation is not as influential as intrinsic motivation. Influence by third parties also has an insignificant relationship with career path, which is in-line with past studies conducted by Wally (2013) and Hejazi and Bazrafshan (2013). According to Hejazi and Bazrafshan (2013), interest of family members and friends does not affect the students' own interest.…”

Section: Conclusion and Discussionsupporting

confidence: 87%

“…A study carried out by Hejazi and Bazrafshan (2013) consisting of 75 questionnaires was used to survey the perception of graduate accounting students in universities of Iran regarding their interest in management accounting. The result showed that management accounting is less preferred to than financial accounting and auditing among the accounting students because financial accounting could provide them with better extrinsic motivation in terms of higher pay and better benefits.…”

Section: Extrinsic Motivationmentioning

confidence: 99%

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Factors influencing accounting students’ career paths

Lai

et al. 2017

JMD

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Purpose The purpose of this paper is to investigate factors that influence accounting students’ preference toward career paths. Career path refers to the choices of jobs and occupational positions an individual may choose to hold. Accounting students may choose to advance their career into one of the following areas: financial accounting, management accounting, taxation, auditing, finance, etc. According to past literature, choices of career path are influenced by intrinsic motivation, extrinsic motivation, third parties, and career exposure. Design/methodology/approach A self-administered survey was used to collect data from students in a reputable private university in Malaysia. This university recruits a huge number of accounting students annually for its accounting program. A total of 306 questionnaires were collected for data analysis using statistical analysis system. Findings The findings of the study suggest that undergraduate accounting students are more influenced by intrinsic motivation and career exposure in selecting their career paths, whereas third parties and extrinsic motivation are less likely to influence undergraduate accounting students’ career choices. Research limitations/implications The results, however, could not be generalized to all accounting students in Malaysia since the study was collected from only one private university in Malaysia and non-probability sampling technique was applied. The theoretical contribution of this study is the inclusion of new variables in the model. Practical implications Professional accounting bodies may benefit from the findings of this study as it may provide a basis in designing member recruitment strategies. Originality/value This paper fulfills an identified need to study how shortage of certain career path for accounting students could be resolved.

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Section: Conclusion and Discussionsupporting

confidence: 87%

Section: Extrinsic Motivationmentioning

confidence: 99%

Factors influencing accounting students’ career paths

Lai

et al. 2017

JMD

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show abstract

“…In this regard, indicators of job market considerations include high demand for skilled human resources (Nguyen et. al, 2023), availability of good jobs along with numerous opportunities (Ng et (Hejazi and Bazrafshan, 2013). In this context, Bhat and Khan (2022) uncovered a significant correlation between job market considerations and the aspirations of accounting students to embark on a professional path.…”

Section: Job Market Considerationsmentioning

confidence: 99%

Determinants of Accounting Students' Career Interest in Becoming Sharia Auditors

Rahmawan,

Falikhatun

2024

JEFAS

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The growing demand for skilled professionals in Sharia Financial Institutions (SFIs) has increased the need for individuals experienced in Sharia finance. Islamic principles application in SFIs has made significant changes that can impact the auditing process, necessitating a shift in the traditional audit objectives to align with Islamic principles. Career choice represents a pivotal decision-making process for college students, particularly those in the late stages of academic journey. Correspondingly, this research aimed to investigate the impact of financial rewards, job market considerations, work environment, professional training, Sharia accounting knowledge, and spirituality on accounting students' career interest in becoming Sharia auditors. The research population comprised accounting students from various Indonesian universities, with a sample size of 532 respondents. The purposive sampling technique administering Google Forms was employed for data collection. Subsequently, hypothesis testing was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings revealed that financial rewards and job market considerations did not impact accounting students' career interest in becoming Sharia auditors. On the other hand, work environment, professional training, Sharia accounting knowledge, and spirituality significantly positively impacted accounting students' career interest in becoming Sharia auditors. The present research distinguished itself from previous relevant works by providing a more specific analysis of the variables affecting the career preference of accounting students toward Sharia auditing. Additionally, the study expanded the population scope and sample representation by involving accounting students from various universities across Indonesia.

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“…A person may work hard for an expected reward but not enjoy the task (Bainbridge, 2015). A study conducted by Hejazi and Bazrafshan (2013) with a group of accounting students showed that students chose their specialisation and career path based on extrinsic motivation. The students included in the study preferred financial accounting over management accounting as they believed that financial accountants receive a better pay package and other benefits.…”

Section: Motivating Factorsmentioning

confidence: 99%

Undergraduate Students’ Attitude to and Academic Performance in Accounting

Murray-Sterling,

Onyefulu

2023

OJAcct

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The main purpose of this correlational study was to determine if there was any relationship between undergraduate students' attitudes to and academic performance in an accounting course. The study was also aimed at determining the factors that impacted students' attitudes. The study participants were undergraduate students who registered for the Introduction to Accounting course at the University of Technology, Jamaica. Data were collected via e-questionnaire and the students' academic scores. No sampling was done as all questionnaire link was sent to all 319 students who did the course. Two hundred students completed the e-questionnaire, resulting in a response rate of 62.7%. The results showed that overall, the students' performance was fairly good. The results also revealed significant positive relationships between assessments the formative and summative assessments. However, there was a low negative relationship (r = −.173) between the respondents' attitudes and performance in assessment two only. The factors that influenced students' attitudes toward the accounting course were attitudes, regret, and third-party influences. Based on the results, recommendations were made to improve students' attitudes to and academic performance in the course.

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The Survey of Graduated Accounting Students’ Interest in Management Accounting: Evidence of Iran

Cited by 7 publications

References 7 publications

Factors influencing accounting students’ career paths

Factors influencing accounting students’ career paths

Determinants of Accounting Students' Career Interest in Becoming Sharia Auditors

Undergraduate Students’ Attitude to and Academic Performance in Accounting

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