Analisis Profesi, Persyaratan Kerja dan hasil kerja akuntan terhadap Mahasiswa di Kota Batam

The purpose of this research is to examine accounting students in Batam City who have a career in public accounting which measures the accounting profession, job requirements and work results of accountants. The extent to which the accounting profession, accountants work requirements and accountants' work results affect the career choices of students in the public accounting sector. This study used a sample of 302 undergraduate students from various universities in Batam City. The questionnaire consists of 20 question items which use a Likert scale ranging from strongly disagree to strongly agree. The distribution of the questionnaire was completed in mid-October 2021. The data used descriptive statistics that had been collected were entered and analyzed using the SPSS version 26 program. Public accountants have a working profession so that researchers found that accounting was rated higher by respondents in relation to the work of accountants as a profession. boring, routine and monotonous. Then, in connection with the choice of a career as a public accountant from Batam City students, it shows that the choice of a career as a public accountant is more dominant than other accountants such as corporate accountants. Thus, corporate policy makers should help to make the corporate accounting sector more attractive and educate students about the importance of being a financial steward in a company. Despite the limitations of the study it would still be useful for policy makers to create new or new ideas and modify their strategies with respect to the problems identified

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM PENGAMBILAN SERTIFIKASI AKUNTANSIANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM PENGAMBILAN SERTIFIKASI AKUNTANSI

ABSTRACTThe purpose of this study was to analyze the factors that influence the interest of accounting students to take accounting certification. The factors for taking accounting certification are measured by the variables of intention, motivation, financial rewards, CA. The data used in this study is primary data, namely the collection technique by distributing online questionnaires to accounting students at Adi Buana University Surabaya. The results showed that the variables of intention, motivation, CA, had a significant effect on the interest of accounting students at Adi Buana University in choosing a career as a public accounting profession. Financial rewards moderate the effect of motivation, intention on the interest of accounting students in choosing a career as a public accounting profession. However, it cannot moderate the perceived effect of professional training on the interest of accounting students in choosing a career as a public accounting profession.

The hidden history of Benjamin Montgomery: Slave, manager, and accountant

Little is known about the contributions of African-American slaves in the histories of various business domains, including accounting. Some authors attribute this scholarly silence to ideological motives due to race-ethnicity and bigotry. Others note that this paucity reflects not only a lack of data but also an inability to adequately approach the contributions of minorities to the accounting profession. Consequently, there are hidden voices in accounting history that should be explored. One of those voices belongs to Benjamin Thornton Montgomery, a Southern slave who became a plantation manager and owner. Observing Montgomery’s practices through the unique historical lens of the ante-bellum period of the United States, we argue that he should also be acknowledged for his responsibilities as an accountant. Accordingly, we use an analytically structured narrative process to examine the compelling case of Ben Montgomery to inform a more accurate and balanced historical foundation of accounting practice in America.

Accounting Education, Accounting Profession and COVID-19?

The COVID-19 pandemic has had a significant impact, especially in terms of the many changes in regulatory and policy aspects, and in particular challenges in the accounting and education sectors. The 2020 academic year is considerably different from previous years and institutions, staff, and students are facing complex challenges. In terms of the impact of the COVID-19 pandemic on different countries’ education systems many differences exist. Online learning is an amalgamation of various pedagogical models instead of any one single model. The purpose of this article is to present the impact of the coronavirus on higher education in accounting, the challenges that students face in online learning and evaluating the impact of COVID-19 on the accounting profession.

Call to service: The Register of Australian Accountants for National Service 1940–1944

PurposeThe paper explores the creation in Australia of the Register of Accountants for National Service. Established at the outset of the Second World War, the Register operated for four years from June 1940 providing voluntary, non-remunerated, part-time and after-hours services to a highly stressed and seriously stretched federal government bureaucracy by members of the main Australian professional accounting bodies. Departments of the Navy, Army, Air Force, Supply and Development and Munitions were the largest consumers of the services offered.Design/methodology/approachThe study of the Register relies mainly on an extensive archive of war-time documentation from the Federal Government and various accounting professional institutes which has survived, predominantly in the National Archives of Australia. The resource is particularly rich in material covering the complex negotiation processes that brought the Register into operation together with documentation recording and reporting the work of the Register. The themes of professionalization, institutional legitimacy, volunteerism and patriotism are all invoked to explain the presence of the Register in the machinery of government that was assembled to deliver the ultimately successful war effort. Created by the principal professional accounting institutes, the Register attests to the commitment of their members to the war effort and, thereby, the importance of the profession to Australian society.FindingsThe perilous situation of Australia at a time of war provided a compelling incentive for the accounting profession to organise itself in an efficient and highly effective manner to assist with the war effort. The disparate and somewhat fractured accounting profession at the time was able to work together in a structured, cohesive and disciplined manner to provide voluntary services when called upon. To deliver the voluntary services promised, a purpose-built set of institutional arrangements was put in place. An extensive inventory of the potential services that could be provided by members of the main professional accounting bodies was conducted to facilitate the smooth matching of government needs with services available.Research limitations/implicationsDiscussion focusses only on Australia where the Register was unique. No other examples have been discovered where a profession has self-mobilised to serve a nation in a time of war. A further limitation is that the activities reported are restricted to self-reporting by the Register and a small loose collection of documents prepared by the Department of the Navy.Originality/valueThe uniqueness of the Register is the core of the originality and value of this study. How and why it came into being and the method by which it completed the “task” assigned to it stand as testament to a profession strategically placed to contribute in a substantive manner to the war effort at minimal cost to the nation.

Determinants Of Interest In Becoming A Public Accountant

This study aims to examine the effect of self-motivation, perceptions of the public accounting profession, financial rewards, and professional recognition on interest in becoming a public accountant. The population in this study were students of the accounting study program at Mercu Buana University. Sampling as many as 81 using purposive sampling technique. The research data collection technique was done through a questionnaire. The data analysis method used in this research is multiple linear regression analysis. The results showed that self-motivation had a positive and significant effect on interest in becoming a public accountant, while perceptions of the public accounting profession, financial rewards, and professional recognition had no significant effect on interest in becoming a public accountant.

The Internal Circumstances that Encourage Corporate Entrepreneurship in the Accounting Profession in the Northern Region of Malaysia

The word "corporate entrepreneurship" refers to entrepreneurial activity within the organization. Corporate entrepreneurship is valuable to the degree that it is used as a tactic to engage in a continuous process of entrepreneurial actions to obtain a strategic edge. In today's competitive economy, a lack of entrepreneurial behavior can be a blueprint for failure. With that in mind, this research, through an examination of the literature and quantitative empirical analysis, focused on the relationships between corporate's internal elements and the context of corporate entrepreneurship in the accounting profession. Furthermore, the study also determines the most crucial corporate's internal element that impacting corporate entrepreneurship in the accounting profession. All criteria were met to ensure that the research was conducted according to ethical research principles. Data was collected using a structured questionnaire selected from Corporate Entrepreneurship Assessment Instrument (CEAI) 48 Likert-style, where 553 respondents from the accounting profession participate in the survey. The study found that positive and significant relationships exist between all corporate's internal elements: organization structure, rewards and recognition policies, time and resources available, management support, and organizational culture. This study provides guidance and insight to the accounting profession into fostering entrepreneurial success and the impact of the five corporate's internal elements in achieving sustainability and a competitive edge. It is recommended that further research be undertaken to examine the interaction between external factors which have a certain degree of effect. More precisely, the models should examine the relationship between internal and external factors which have the most significant influence in the sense of corporate entrepreneurship.

Attitudes and Soft-Skills Acquired from Accounting Internship; Does It Affect the Academic Performance?

The evolution of financial reporting and information technology disruption has increased challenges in the accounting profession. Accounting practitioners have raised concerns that accounting graduates seem to possess sufficient technical knowledge, but somehow, they lack the required soft skills such as communication and analytical thinking. The accounting program must address issues on technical, soft skills and ethical issues reflecting the graduates.

Mechanisms of exclusion and discrimination in the accounting profession: An ethnicity-focused study

<p>This study addresses mechanisms of exclusion and discrimination in the accounting profession. It illustrates how people are potentially discriminated against, based on their ethnicities, when entering the accounting profession; and strategies they have used to overcome such potential discrimination. In investigating these issues, Bourdieu’s practice theory is used as the directing theory. The sample used in this study comprises 45 accounting graduates who have wished to enter the accounting profession via the accountant employment market in New Zealand. They are of 20 different ethnic backgrounds. Their experiences and perceptions are collected through interview analysis, such interviews undertaken with semi-structured questioning. In data analysis, the researcher first identifies the different positions taken by different ethnic groups relative to each other, and then examines ethnic minorities’ forms of capital (accessible resources) relative to their position. After confirming their positions and forms of capital, the researcher further examines their strategies. The study found that Pakeha (New Zealanders mostly British descent) take the most advantageous positions; migrants from China and East Asia take the most disadvantageous positions; sitting between them, are ethnic minorities who grew up in New Zealand, and migrants from the Indian subcontinent and South Asia. Ethnic minorities are potentially discriminated against on eight subtle factors including English proficiency (oral proficiency in particular), understanding of local New Zealand culture, accounting work experience in New Zealand, personality traits (appearances and manners in particular), their New Zealand accounting degree, country of origin (and associated accent and surname), cultural stereotype (work ethic in particular), and any weakness in their social networks with local New Zealanders. To overcome such potential discrimination, ethnic minorities have been observed to use seven strategies; including adopting an English surname, meeting the employer face-to-face, cutting down the CV (removing overseas accounting qualifications and experiences), accepting an undesirable job offer, seeking a niche in the accountant job market, “knitting the web” (building up social networks with New Zealanders), and transforming the self (changing their habitus and adapting to New Zealand norms). This study shows that discrimination is suffered not only by Chinese and Indians (as identified in previous accounting research), but also by many other ethnicities. It supports the view that accounting is not just a recording technique; it is also a tool which is used to produce and reproduce economic and cultural domination in the society. Some seemingly meritocratic attributes, such as accounting knowledge, skills and personality traits, are in fact perceived to be inherently connected to an accountant’s social and cultural background.</p>