scholarly journals Motivational factors influencing MSU accounting students to become a certified public accountant (CPA)

2019 ◽  
pp. 1675-1684 ◽  
Author(s):  
Rahmawati Ulfah ◽  
Adam Amril Jaharadak ◽  
Abdul Ali Khatibi
Keyword(s):  
Motivational Factors ◽  
Accounting Students ◽  
Certified Public Accountant ◽  
Factors Influencing ◽  
Public Accountant

Perception and awareness of Islamic accounting: student perspectives

2015 ◽  
Vol 23 (3) ◽  
pp. 306-320 ◽  
Author(s):  
Dodik Siswantoro
Keyword(s):  
Professional Training ◽  
Accounting Students ◽  
Primary Data ◽  
Certified Public Accountant ◽  
Content Type ◽  
Academic Courses ◽  
Sample Test ◽  
Narrow Gaps ◽  
Practical Implications ◽  
Public Accountant

Purpose – The purpose of this paper is to investigate the perception and awareness of Islamic accounting of undergraduate accounting students at Universitas Indonesia. The Indonesian Institute of Accountants has an Islamic Accounting Certification and a Certified Public Accountant (CPA) test, meaning that the course’s competency should satisfy both Islamic and CPA certification standards to be effective. Design/methodology/approach – The researcher used primary data obtained from a questionnaire. This research was based on the students’ understanding of Islamic accounting at the beginning of the class and at the middle of the semester. The sample test included questions based on the course’s syllabus. Each statement in the questionnaire represented the main topic of each week of the class. Data were analyzed using descriptive statistics, correlation analysis and tests of differences between groups of the sample. Findings – The results showed that few students were aware of Islamic accounting, but the course effectively improved comprehension. In general, respondents believed that Islamic accounting has better norms and value than conventional accounting. In fact, Muslims’ marks in the midterm test are lower than non-Muslims’ marks. This was unexpected, as Muslims had learned similar concepts about Islamic teaching. The students assumed that the course covered only common concepts, not dogma. Research limitations/implications – The sample was limited to students taking an Islamic accounting course at Universitas Indonesia. The results cannot be generalized to other cases. Practical implications – This research can narrow gaps between the needs of the accounting profession and the content of the Islamic accounting academic courses taken by students. To minimize fraud and emphasize Islamic teaching, the curriculum should feature strong and inherent Islamic principles. Originality/value – This may be the first paper to describe students’ perception and awareness of Islamic accounting after taking a course on this topic. Education on this subject should be incorporated into professional training where appropriate.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN PUBLIK (Studi Kasus Terhadap Mahasiswa Akuntansi Di Kota Bengkulu)

2018 ◽  
Vol 6 (1) ◽  
Author(s):  
Zahrah Indah Ferina
Keyword(s):  
Labor Market ◽  
Multiple Regression ◽  
Private University ◽  
Accounting Students ◽  
Financial Reward ◽  
Factors Influencing ◽  
Public Accountants ◽  
Accounting Student ◽  
Public Accountant

Zahrah Indah Ferina; A Public Accountant is an accountant who provides services to obtain rewards or fees. The need for public accountants in the era of MEA is increasing, then the purpose of this study is to factors that affect the intention to the profession of Public Accountants. Factors influencing this intention with financial rewards and considerations of labor market. The sample used in this research is 83 respondents. Samples are obtained from accounting students who have completed the Auditing courses at State and Private University in Bengkulu. To analyze the hypothesis, this study used multiple regression analysis.The result of this research showed that financial reward and consideration of labor market has influence in career choosing as public accountant.Key words: Accounting Student, Intention, Public Accountant

scholarly journals Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant

2019 ◽  
Vol 10 (1) ◽  
pp. 11-19
Author(s):  
Kiky Srirejeki ◽  
Saras Supeno ◽  
Agus Faturahman
Keyword(s):  
Descriptive Analysis ◽  
Intrinsic Factor ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Subjective Norm ◽  
Accounting Students ◽  
Regulatory Agencies ◽  
Certified Public Accountant ◽  
Contributing Factors ◽  
Public Accountant

The aim of this research was to investigate the contributing factors that influenced the intentions of accounting students in Indonesia to pursue a career as a professional accountant. The researchers applied a quantitative method to present a descriptive analysis of accounting students perception. The researchers collected 439 questionnaires from accounting students across universities in Indonesia with simple random sampling technique. The findings show that the intrinsic factor (attitude) and parental or peers influence (subjective norm) affect the students’ intention to pursue a career as a professional accountant. The results of this research are expected to give insights to university’s accounting department and professional bodies such as Institute of Indonesia Chartered Accountant and Institute of Certified Public Accountant to formulate strategies to achieve the desired number of accountants in Indonesia. In addition, regulatory agencies can use these findings as a basis to develop policies that guide universities or professional bodies to make the accounting profession more desirable.

scholarly journals The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms

2021 ◽  
Vol 13 (3) ◽  
pp. 1229
Author(s):  
Chung-Cheng Yang ◽  
Jianxiong Chen ◽  
Wen-Chi Yang
Keyword(s):  
Policy Implications ◽  
Certified Public Accountant ◽  
Accounting Firms ◽  
Survey Report ◽  
Audit Firms ◽  
Before And After ◽  
Theory Of Law ◽  
Revenue Function ◽  
The Impact ◽  
Public Accountant

Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of law, this study investigates the amendment of the Certified Public Accountant Act resulting in an increase or decrease in the overall revenue and different revenue shares of accounting firms, and puts forward measures that should be taken by accounting firms and stakeholders. We focus on large accounting firms and divide the sample period into before and after 2008. This study uses the translog revenue function and revenue share functions of the public accounting industry, and based on the 1989–2017 Survey Report of Audit Firms in Taiwan, and we find that the amendment of the Certified Public Accountant Act has had a positive effect on overall revenue, increasing overall revenue and the overall management advisory services shares, and in reducing the overall accounting and auditing shares and tax services shares of large accounting firms. Additional analyses provide regulators with public policy implications and provide accounting firms with managerial information.

Motivational Factors Influencing the Behaviour of J. League Spectators

2002 ◽  
Vol 5 (1) ◽  
pp. 1-24 ◽  
Author(s):  
Daniel F. Mahony ◽  
Makoto Nakazawa ◽  
Daniel C. Funk ◽  
Jeffrey D. James ◽  
James M. Gladden
Keyword(s):  
Motivational Factors ◽  
Factors Influencing
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