scholarly journals PERSEPSI MAHASISWA SENIOR DAN JUNIOR TERHADAP PROFESI AKUNTAN

Author(s):  
Lydia Setyawardani

The purpose of this research is to observe the perception among senior and junior students about accounting profession and the different perception between senior students and junior students regarding accounting profession at regular program in STIESIA Surabaya. This research shows that at regular program, the perception of  senior students towards accountant as a profession is lower than junior students. Although the differences are not significant; the research shows that the more senior students get the accounting education, the more they do not like accounting and do not want to have a career as an accountant. It might because the students still do not understand the role the accounting profession play in the environment and accounting profession is not an interesting and doesn’t give them with big salary. But the uniqueness of this research is, the senior students still do not understand that a professional accountant will not work by him or herself. They will always work as team work, and always need the partners or assistants.

2017 ◽  
Vol 13 (1) ◽  
pp. 84
Author(s):  
Lydia Setyawardani

The purpose of this research is to observe the perception among senior and junior students about accounting profession and the different perception between senior students and junior students regarding accounting profession at regular program in STIESIA Surabaya. This research shows that at regular program, the perception of  senior students towards accountant as a profession is lower than junior students. Although the differences are not significant; the research shows that the more senior students get the accounting education, the more they do not like accounting and do not want to have a career as an accountant. It might because the students still do not understand the role the accounting profession play in the environment and accounting profession is not an interesting and doesn’t give them with big salary. But the uniqueness of this research is, the senior students still do not understand that a professional accountant will not work by him or herself. They will always work as team work, and always need the partners or assistants. 


2017 ◽  
Vol 3 (1) ◽  
pp. 46-50
Author(s):  
Faizah Kamilah

This Research aimed to see whether there are differences in perception between senior and junior students of the accounting profession in the S-1 Regular program. The results showed that the S-1 Regular program, senior students perceptions of the "accountant as a profession" is lower than the junior student perceptions. The results showed that the more senior they (the longer they follow accounting education), the more they do not like accounting and increasingly do not want a career and worked as an accountant. Keywords:Professional responsibility. Integrity, objectivity, competence, confidentiality


2018 ◽  
Author(s):  
FAIZAH KAMILAH

This Research aimed to see whether there are differences in perception between senior and junior students of the accounting profession in the S-1 Regular program. The results showed that the S-1 Regular program, senior students perceptions of the "accountant as a profession" is lower than the junior student perceptions. The results showed that the more senior they (the longer they follow accounting education), the more they do not like accounting and increasingly do not want a career and worked as an accountant.


2006 ◽  
Vol 33 (1) ◽  
pp. 25-52 ◽  
Author(s):  
William D. Samson ◽  
Cheryl L. Allen ◽  
Richard K. Fleischman ◽  
Ida B. Robinson-Backmon

Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the first one hundred blacks to become certified. This paper describes efforts of faculty at four different colleges to utilize this book in their teaching of accounting. Instructors found that students not only developed an enhanced awareness about the history of the accounting profession, but that other educational objectives were advanced, such as improved communication and critical thinking skills, increased social awareness, and empathy for others. African-American students, in particular, embraced the people in the book as role models, while most every student saw the characters as heroic in a day when the accounting profession is badly in need of role models and heroes. This is encouraging given the profession's concern with diversity and the attention and resources directed at increasing the number of minorities entering the profession.


2020 ◽  
Vol 47 (1) ◽  
pp. 39-53
Author(s):  
Emily K. Hornok ◽  
Dale L. Flesher

ABSTRACT This paper explores how the formation of the American Association of University Instructors in Accounting (AAUIA, the predecessor of the American Accounting Association) and its efforts toward achieving its original objectives provided initial solutions to a variety of interrelated problems facing both the accounting profession and accounting educators. In the early 20th century, the accounting profession saw an increase in demand for accountants trained in attest, tax, and advisory services, but the accounting educators were unable to meet this demand because the accounting curricula that existed at the time suffered from multiple problems. Our paper examines the “Papers and Proceedings” of the first five annual meetings of the AAUIA to gain insights about how the formation of the AAUIA contributed to early developments in accounting education. These developments would allow the educators to better train accountants, which, in turn, would help advance the accounting profession.


Author(s):  
Valentyn Savchenko ◽  
Нalyna Kharchenko ◽  
Olga Buriak ◽  
Iryna Omeri ◽  
Jevgenija Nevedomsjka ◽  
...  

Introduction. Maturity of personality, their inner world plays a substantial role in health development. For a reason, following the definition by the World Health Organization spirituality is one of human health components. Still, the level of personal maturity of an adult does not always comply with their age and can be lower. Aim is to determine the levels of personal maturity (internal development) of the humanitarian university students and to identify the peculiarities of their distribution depending on gender, duration of studying, specialty, confession of faith, and attitude to religion. Material and methods. 207 students of Borys Grinchenko Kyiv University, average age of the surveyed 19.46 ± 2.12. There were 105 males (50.7%), and 102 females (49.3%). For determination of the levels of personal maturity the questionnaire by Jose Stevens was implemented. There were 5 levels specificated: «baby», «junior», «teen», «young man/woman», and «adult». Results. Among the humanitarian university students of the specialties «physical therapy, ergotherapy» and «physical education and sports», in 62.8% (130/207) cases high levels of personal maturity were identified, in 32.4% (67/207) cases there were low levels. Among one fifth of the students (19.8%; 41/207) the combinations of several levels of personal maturity were identified. It was indicative of the youth’s failure to having an integral idea of their inner world and spirituality. The female students were more internally developed than the male ones, which was indicative of statistically substantial predominance of high levels of personal maturity among them — 66.7%; 68/102 (among the males — 48.6%; 51/105). Ideas of personal maturity among the senior students (the 4th and 5th years of studies) were more accomplished than the ones of the junior students (the 1st and 2nd years of studies). Following religious traditions both by the holders of religious beliefs and not, led to development of higher levels of personal maturity compared to those students not following religious traditions. Conclusions. One third of the humanitarian university students have low level of personal maturity (internal development). According to the level of personal maturity, females prevail over males. The students following religious traditions (the holders of religious beliefs and not) are more internally developed than those not following such traditions.


2015 ◽  
Vol 57 (3) ◽  
pp. 360-376 ◽  
Author(s):  
Zauwiyah Ahmad ◽  
Hishamuddin Ismail ◽  
R. N. Anantharaman

Purpose – The purpose of this paper is to study accounting students’ intentions to pursue their careers as accountants and modelling this within the context of Malaysian accounting education. Design/methodology/approach – Data were gathered via a questionnaire survey involving undergraduate accounting students. Factor analysis, independent sample t-tests, and multiple regressions were employed. Findings – In total, four findings were derived from this study. First, within the undergraduate accounting programmes, non-commitment towards the accounting profession can still exist. Second, intrinsic interest is a significant predictor of career intentions. Third, the influence of anticipated conflict provides a new finding in relation to accounting students’ career intentions. The last finding is concerned with the influence of internship experience on students’ career intentions. Research limitations/implications – It was assumed that differences detected between the accounting student cohorts reflect changes over time in students’ intentions. Practical implications – Suggestions that have been previously put forward in efforts to market the accounting profession were mainly focused on promoting the extrinsic rewards. However, findings from this study suggested that sole focus on extrinsic rewards is not enough to warrant commitment towards the profession. Instead, marketing efforts should also focus on intrinsic values of the profession. Originality/value – The study has provided evidence that anticipated conflict should be given more attention by accounting researchers. Although students’ career intentions seemed to become clearer and more uniform as they progressed with their studies, two issues remain to be addressed by education institutions and accounting professional bodies, namely anticipated conflict and the conduct of internship programme.


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