1 |
Reward |
Direct reward Indirect reward |
1-8 |
Achim et al. (2019Achim, N., Badrolhisam, N. I., & Zulkipli, N. (2019). Employee career decision making: The influence of salary and benefits, work environment and job security. Journal of Academia, 7(1), 41-50.), Haslinah et al. (2016Haslinah, M., Sufri, M., Salleh, M. M., & Nordin, M. (2016). Factors influencing career choice of accounting students in University Putra Malaysia: Qualitative pilot study. Journal of Advanced Research in Business and Management Studies, 5(1), 25-34.), Laksmi and Al Hafis (2019Laksmi, A. C., & Al Hafis, S. I. (2019). The influence of accounting students’ perception of public accounting profession: A study from Indonesia. Journal of Contemporary Accounting, 1(1), 47-63. https://doi.org/10.20885/jca.vol1.iss1.art5 https://doi.org/10.20885/jca.vol1.iss1.a...
), Srirejeki et al. (2019Srirejeki, K., Supeno, S., & Faturahman, A. (2019). Understanding the intentions of accounting students to pursue career as a professional accountant. Binus Business Review, 10(1), 11-19. https://doi.org/10.21512/bbr.v10i1.5232 https://doi.org/10.21512/bbr.v10i1.5232...
), Sulistyawati et al. (2013Sulistyawati, I. A., Ernawati, N., & Sylviana, N. (2013). Persepsi mahasiswa akuntansi mengenai faktor-faktor yang mempengaruhi pemilihan karir. Jurnal Dinamika Akuntansi Dan Bisnis, 5(2), 86-98.), Umar (2014Umar, I. (2014). Factors influencing students’ career choice in accounting: The case of Yobe State University. Research Journal of Finance and Accounting, 5(1), 59-62.), Zotorvie (2016Zotorvie, J. S. T. (2016). Determinants of career choice among students of Institute of Chartered Accountants (Ghana). European Scientific Journal, ESJ, 12(31), 255. https://doi.org/10.19044/esj.2016.v12n31p255 https://doi.org/10.19044/esj.2016.v12n31...
) |
2 |
Work environment |
Routine work Faster work can be completed Attractive work Frequent overtime High level of competition Job stress |
9-15 |
Achim et al. (2019Achim, N., Badrolhisam, N. I., & Zulkipli, N. (2019). Employee career decision making: The influence of salary and benefits, work environment and job security. Journal of Academia, 7(1), 41-50.), Hsiao and Nova (2016Hsiao, J., & Nova, S. P. de C. C. (2016). Generational approach to factors influencing career choice in accounting. Revista Contabilidade e Finanças, 27(72), 393-407. https://doi.org/10.1590/1808-057x201602980 https://doi.org/10.1590/1808-057x2016029...
), Mengiste et al. (2015Mengiste, T., Worku, A., & Agalu, G. (2015). Factors that affect students’ career choice in accounting: A case of Bahir Dar University students. Research Journal of Finance and Accounting, 6(5), 146-153.), Sidig and Sinaga (2020Sidig, D., & Sinaga, A. (2020). What explains students’ intentions to pursue public accountants as a career? Jurnal Akuntansi Dan Keuangan Indonesia, 17(1). https://doi.org/10.21002/jaki.2020.03 https://doi.org/10.21002/jaki.2020.03...
), Sulistyawati et al. (2013Sulistyawati, I. A., Ernawati, N., & Sylviana, N. (2013). Persepsi mahasiswa akuntansi mengenai faktor-faktor yang mempengaruhi pemilihan karir. Jurnal Dinamika Akuntansi Dan Bisnis, 5(2), 86-98.), Suryani and Machmuddah (2018Suryani, A., & Machmuddah, Z. (2018). Aspek-aspek pertimbangan dalam berkarir sebagai akuntan publik. Jurnal Akuntansi Bisnis, 16(2), 235. https://doi.org/10.24167/jab.v16i2.1494 https://doi.org/10.24167/jab.v16i2.1494...
) |
3 |
Job market certainty |
Job availability Job security Career flexibility Promotion opportunities |
16-22 |
Asmoro et al. (2016Asmoro, T. K. W., Wijayanti, A., & Suhendro, S. (2016). Determinan pemilihan karir sebagai akuntan publik oleh mahasiswa akuntansi. Jurnal Dinamika Akuntansi Dan Bisnis, 2(2), 123-135. https://doi.org/10.24815/jdab.v2i2.4213 https://doi.org/10.24815/jdab.v2i2.4213...
), Hsiao and Nova (2016Hsiao, J., & Nova, S. P. de C. C. (2016). Generational approach to factors influencing career choice in accounting. Revista Contabilidade e Finanças, 27(72), 393-407. https://doi.org/10.1590/1808-057x201602980 https://doi.org/10.1590/1808-057x2016029...
), Januarti and Chariri (2019Januarti, I., & Chariri, A. (2019). Career selection of professional public accountants with expectancy theory. Jurnal Reviu Akuntansi Dan Keuangan, 9(2), 162. https://doi.org/10.22219/jrak.v9i2.8577 https://doi.org/10.22219/jrak.v9i2.8577...
), Mengiste et al. (2015Mengiste, T., Worku, A., & Agalu, G. (2015). Factors that affect students’ career choice in accounting: A case of Bahir Dar University students. Research Journal of Finance and Accounting, 6(5), 146-153.), Senoadi (2015Senoadi, Y. P. (2015). Faktor-faktor yang mempengaruhi pemilihan karir lulusan sarjana menjadi akuntan publik. Media Riset Akuntansi, Auditing & Informasi, 15(2), 171. ), Sulistyawati et al. (2013Sulistyawati, I. A., Ernawati, N., & Sylviana, N. (2013). Persepsi mahasiswa akuntansi mengenai faktor-faktor yang mempengaruhi pemilihan karir. Jurnal Dinamika Akuntansi Dan Bisnis, 5(2), 86-98.), Suryani and Machmuddah (2018Suryani, A., & Machmuddah, Z. (2018). Aspek-aspek pertimbangan dalam berkarir sebagai akuntan publik. Jurnal Akuntansi Bisnis, 16(2), 235. https://doi.org/10.24167/jab.v16i2.1494 https://doi.org/10.24167/jab.v16i2.1494...
), Umar (2014Umar, I. (2014). Factors influencing students’ career choice in accounting: The case of Yobe State University. Research Journal of Finance and Accounting, 5(1), 59-62.) |
4 |
Social values |
Opportunities for social activities Social interaction Prestige |
23-32 |
Hsiao and Nova (2016Hsiao, J., & Nova, S. P. de C. C. (2016). Generational approach to factors influencing career choice in accounting. Revista Contabilidade e Finanças, 27(72), 393-407. https://doi.org/10.1590/1808-057x201602980 https://doi.org/10.1590/1808-057x2016029...
), Suryani and Machmuddah (2018Suryani, A., & Machmuddah, Z. (2018). Aspek-aspek pertimbangan dalam berkarir sebagai akuntan publik. Jurnal Akuntansi Bisnis, 16(2), 235. https://doi.org/10.24167/jab.v16i2.1494 https://doi.org/10.24167/jab.v16i2.1494...
), Umar (2014Umar, I. (2014). Factors influencing students’ career choice in accounting: The case of Yobe State University. Research Journal of Finance and Accounting, 5(1), 59-62.) |
5 |
Professional recognition |
Recognition for achievement Opportunities to develop Opportunities to get professional treatment Professional training |
33-37 |
Asmoro et al. (2016Asmoro, T. K. W., Wijayanti, A., & Suhendro, S. (2016). Determinan pemilihan karir sebagai akuntan publik oleh mahasiswa akuntansi. Jurnal Dinamika Akuntansi Dan Bisnis, 2(2), 123-135. https://doi.org/10.24815/jdab.v2i2.4213 https://doi.org/10.24815/jdab.v2i2.4213...
), Harnovinsah (2017Harnovinsah, H. (2017). Career decision of accounting students and its influencing factors: A study of university accounting students in DKI Jakarta, Indonesia. International Journal of Finance and Accounting, 6(2), 59-65.), Haslinah et al. (2016Haslinah, M., Sufri, M., Salleh, M. M., & Nordin, M. (2016). Factors influencing career choice of accounting students in University Putra Malaysia: Qualitative pilot study. Journal of Advanced Research in Business and Management Studies, 5(1), 25-34.), Laksmi and Al Hafis (2019Laksmi, A. C., & Al Hafis, S. I. (2019). The influence of accounting students’ perception of public accounting profession: A study from Indonesia. Journal of Contemporary Accounting, 1(1), 47-63. https://doi.org/10.20885/jca.vol1.iss1.art5 https://doi.org/10.20885/jca.vol1.iss1.a...
), Senoadi (2015Senoadi, Y. P. (2015). Faktor-faktor yang mempengaruhi pemilihan karir lulusan sarjana menjadi akuntan publik. Media Riset Akuntansi, Auditing & Informasi, 15(2), 171. ), Sulistyawati et al. (2013Sulistyawati, I. A., Ernawati, N., & Sylviana, N. (2013). Persepsi mahasiswa akuntansi mengenai faktor-faktor yang mempengaruhi pemilihan karir. Jurnal Dinamika Akuntansi Dan Bisnis, 5(2), 86-98.), Uyar et al. (2011Uyar, A., Gungormus, A. H., & Kuzey, C. (2011). Factors affecting students career choice in accounting: The case of a Turkish University. American Journal of Business Education (AJBE), 4(10), 29-38. https://doi.org/10.19030/ajbe.v4i10.6061 https://doi.org/10.19030/ajbe.v4i10.6061...
), Xixu et al. (2019Xixu, S., Bingyue, L., & Nair, R. K. (2019). Factors that influence the undergraduate accounting students in UCSI University to choose external auditing as a career choice. In Proceeding of EBIMCS’19: 2019 2nd International Conference on E-Business, Information Management and Computer Science. https://dl.acm.org/doi/abs/10.1145/3377817.3377828?casa_token=f41x_49jJWwAAAAA:VI1zki1hl-csdExodFY3J67OYaYRp7Yll58MDMT_3XCYQ7HNPZIT1fnogwGPS5GLQXFT396AT5f9mw https://dl.acm.org/doi/abs/10.1145/33778...
) |
6 |
Family |
Family support Family environment |
38-46 |
Hsiao and Nova (2016Hsiao, J., & Nova, S. P. de C. C. (2016). Generational approach to factors influencing career choice in accounting. Revista Contabilidade e Finanças, 27(72), 393-407. https://doi.org/10.1590/1808-057x201602980 https://doi.org/10.1590/1808-057x2016029...
), Mengiste et al. (2015Mengiste, T., Worku, A., & Agalu, G. (2015). Factors that affect students’ career choice in accounting: A case of Bahir Dar University students. Research Journal of Finance and Accounting, 6(5), 146-153.), Rianto et al. (2020Rianto, E. P., Wirawat, N. G. P., Mertha, M., & Sujana, I. K. (2020). The influence of intrinsic factor, student perception, accounting learning, family, and peers in accounting student interest in Bali, Indonesia, to becoming professional accountant. American Journal of Humanities and Social Sciences Research (AJHSSR), 9(1), 264-271.), Umar (2014Umar, I. (2014). Factors influencing students’ career choice in accounting: The case of Yobe State University. Research Journal of Finance and Accounting, 5(1), 59-62.) |