Danar Sutopo Sidig, Andar Ramona Sinaga


Public accountants play crucial roles in creating trustworthy information for economic development. Ironically, many parts of the world, including Indonesia, experience a shortage of Public Accountants despite the abundant number of accounting students. This study, built on the Theory of Planned Behaviour, aims to examine factors that explain students’ intentions to pursue public accountants as a career. To answer the question, this study uses questionnaires distributed to 115 accounting students from across Indonesia participating in CPA Days 2019. Utilising Structural Equation Modelling (SEM) technique to analyse their responses, this study has shown that students’ intentions are significantly affected by their attitude towards job-related factors. These factors involve their interests in the professions, time flexibility, learning opportunity, and dynamic environment provided by the jobs. On the contrary, their attitude toward public accountants’ social prestige, earnings potential, influence of others (subjective norm), as well as difficulties factors (perceived behavioural control) are not proven to be significant factors. This finding is not shocking, since it suits Generation Z behaviour in selecting their job. Therefore, to increase students’ interest to become public accountants, the professional body and regulator should promote the attributes of the professions matching to the Generation Z career aspirations.


Public Accountants, Career Intentions, SEM, Generation Z

Full Text:



Acock, A. C. (2013). Discovering Structural Equation Modeling Using Stata. Stata Press: Texas.

Ahmad, Z., Ismail, H., and R.N., A. (2014). To Be or Not To Be: An Investigation of Accounting Students’ Career Intentions. Education + Training, 57:3, 360-376.

Ahmed, K., Alam, K. F., and Alam, M. (1997). An Empirical Study of Factors Affecting Accounting Students’ Career Choice in New Zealand. Accounting Education: An International Journal, 6:4, 325-335.

Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50, 179-211.

Bridges, T. (2015). 5 Ways The Workplace Needs To Change To Get The Most Out Of Generation Z. Retrieved August 4, 2020, from www.fastcompany.com: https://www.fastcompany.com/3049848/5-ways-the-workplace-needs-to-change-to-get-the-most-out-of-generation-z

Center for Finance Profession Supervisory. (2020, July 17). Laporan Periodik PPPK Triwulan 4 Tahun 2019. Retrieved from http://pppk.kemenkeu.go.id/in/post/laporan-periodik-pppk-triwulan-4-tahun-2019

CFRR. (2016). CFRR>>Center for Financial Reporting Reform: Your partner in financial reporting reform. Retrieved July 16, 2020, from https://www.worldbank.org/content/dam/documents/cfrr/CFRR_brochure_spreads.pdf

Cheng, E. W. (2001). SEM being More Effective then Multiple Regression in Parsimonious Model Testing for Management Development Research. Journal of Management Development, 20:7, 650-667.

Chomeya, R. (2010). Quality of Psychology Test Between Likert Scale 5 and 6 Points. Journal of Social Sciences, 6:3, 399-403.

CNN Indonesia. (2019). Indonesia Disebut Krisis Akuntan Publik. Retrieved July 17, 2020, from https://www.cnnindonesia.com/ekonomi/20190125132742-92-363792/indonesia-disebut-krisis-akuntan-publik

Dalcı, İ., and Özyapıcı, H. (2018). Cultural Values and Students’ Intentions of Choosing Accounting Career. Journal of Financial Reporting and Accounting, 1-20.

El-Mousawi, H. Y., and Abdulrazzak, C. (2016). Becoming a CPA—How to Attract University Students to the Accounting Profession Using Theory of Planned Behavior? Open Journal of Accounting, 5, 9-18.

Felton, S., Dimnik, T., and Northey, M. (1995). A Theory of Reasoned Action Model of The Chartered Accountant Career Choice. Journal of Accounting Education, 13, 1-19.

Global Upside. (2017). The US Accounting Shortage. Retrieved July 17, 2020, from https://globalupside.com/the-us-accounting-shortage/

Hamid, S. A. (2017). Motivations to Pursue Professional Accounting Qualifications Among Accounting Undergraduates in Malaysia. International Conference on Management and Muamalah, (pp. 674-683).

Jackling, B., and Calero, C. (2006). Influences on Undergraduate Students’ Intentions to Become Qualified Accountants: Evidence from Australia. Accounting Education: An International Journal, 15:4, 419-438.

Kirchmayer, Z., and Fratričová, J. (2017). On the Verge of Generation Z: Career Expectations of Current University Students. Education Excellence and Innovation Management through Vision 2020 (pp. 1575-1583). Vienna: IBIMA.

Kubátová, J. (2016). Work-Related Attitudes of Czech Generation Z: International Comparison. Central European Business Review, 3:4, 61-70.

Laksmi, A. C., and Suciati, I. (2018). Factors Influencing the Intention to Obtain Accountant Certifications. The Indonesian Journal of Accounting Research, 21:3, 347-362.

Lukman, H., and Juniati, C. (2016). Faktor yang Pengaruhi Pemilihan Karir sebagai Akuntan Publik bagi Mahasiswa PTS dengan Pendekatan Reasoned Action Model. Jurnal Akuntansi, 20:2, 202-215.

Mbawuni, J., and Nimako, S. G. (2015). Modelling Job-related and Personality Predictors of Intention to Pursue Accounting Careers among Undergraduate Students in Ghana. World of Education, 5:1, 65-81.

Mustapha, M., Hasmawi, M., and Hassan, A. (2012). Accounting Students’ Perception on Pursuing Professional Examination. International Journal of Education, 4:4, 1-15.

Ng, Y.-H., Lai, S.-P., Su, Z.-P., Yap, J.-Y., Teoh, H.-Q., and and Lee, H. (2017). Factors Influencing Accounting Students’ Career Paths. Journal of Management Development, 36 No. 3, 319-329.

Owusu, G. M., Obeng, V. A., Ofori, C. G., and Bekoe, T. O. (2018). What Explains Student’s Intentions to Pursue A Certified Professional Accountancy Qualification? Meditari Accountancy Research, 26:2, 284-304.

Pradana, A., and Salehudin, I. (2015). Work Overload and Turnover Intention of Junior Auditors in Greater Jakarta, Indonesia. The South East Asian Journal of Management, 9:2, 108-124.

Pratama, A. (2017). Why Do Accounting Students Choose a Career in Accountancy? An Exploratory Study in Bandung City, West Java, Indonesia. Review of Integrative Business and Economics Research, 6:2, 393-407.

Priyanti, L. G., Herawati, N. T., and Sinarwati, N. K. (2017). Analisis Faktor-Faktor yang Mempengaruhi Pemilihan Karir Akuntan Profesional dalam Menghadapi ASEAN Economic Community (Study Empiris pada Mahasiswa Jurusn Akuntansi Program S1 pada Universitas Negeri Di Bali). e-Journal S1 Ak Universitas Pendidikan Ganesha, 7:1, 1-12.

Rahman, W., Shah, F. A., and Rasl, A. (2015). Use of Structural Equation Modeling in Social Science Research. Asian Social Science, 11:4, 371-377.

Rita, O., and Rahmawati, T. (2017). Analisis PPersepsi Mahasiswa Akuntansi Dalam Memilih Profesi Sebagai Akuntan Profesional Pada Era Liberalisasi Jasa Akuntan Profesional MEA 2015. Forum Keuangan dan Bisnis Indonesia, 6, 201-208.

Sari, M. (2013). Faktor-faktor yang Mempengaruhi Pemilihan Karir Menjadi Akuntan Publik oleh Mahasiswa Departemen Akuntansi Fakultas Ekonomi UMSU Medan. Jurnal Riset Akuntansi dan Bisnis, 13:2, 174-201.

Schawbel, D. (2014). Gen Z Employees: The 5 Attributes You Need to Know. Retrieved August 4, 2020, from www.entrepreneur.com: https://www.entrepreneur.com/article/236560

ShanghaiDaily. (2015). Shortage of Accountants in China: Survey. Retrieved July 17, 2020, from https://archive.shine.cn/business/Shortage-of-accountants-in-China-survey/shdaily.shtml

Solikhah, B. (2014). An Application of Theory of Planned Behavior towards CPA Career in Indonesia. Social and Behavioral Sciences, 164, 397-402.

Srirejeki, K., Supeno, S., and Faturahman, A. (2019). Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant. Binus Business Review, 10:1, 11-19.

Sugahara, S., Hiramatsu, K., and Boland, G. (2009). The Factors Influencing Accounting School Students’ Career Intention to Become A Certified Public Accountant in Japan. Asian Review of Accounting, 5-22.

Suhaily, A., Rahimah, T., and Suhaili. (2016). Perception of Undergraduate Accounting Students towards Professional Accounting Career. International Journal of Academic Research in Accounting, Finance and Management Sciences, 6:3, 78-88.

Suryani, A. W. (2018). The Supply Shortage of Accounting Graduates in Indonesia: The Public Accounting Firms Perspective. The First International Research Conference on Economics and Business (pp. 374-387). KnE Social Sciences.

Tapscott, D. (2009). Grown Up Digital, How The Net Generation Is Changing Your World. New York: Mc Graw Hill.

Wen, L., Hao, Q., and Bu, D. (2015). Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation. Accounting Education: an international journal, 24:4, 341-359.

Creative Commons License
Jurnal Akuntansi dan Keuangan Indonesia by http://jaki.ui.ac.id/index.php/home is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
View My Stats