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Effects of Financial Rewards, Parents and Peers, and Benefits and Costs on Choosing Accounting Career: A Global Perspective KCI 등재 SCOPUS

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한국유통과학회 (Korea Distribution Science Association)
초록

One of the concerns that have received substantial interest in the accounting field, in particular, in accounting education, is the increasing scarcity and demand for professional accountants around the globe. This study aims to investigate the effects of financial rewards (FR), parents’ and peers’ influence (PPIF), and benefits and cost (BCE) on students’ intention to pursue a career in accounting. A quantitative, convenient random sampling approach was used, and an online survey was conducted to collect data from students studying in China. A total of 311 valid responses were used for model testing based on the theory of reasoned action and the theory of planned behavior. The findings of the study include the positive effects of FR, PPIF, and BCE on accounting career choice (ACC). This study illustrates that FR is the most dominant factor (β=0.479) for influencing ACC. Furthermore, the used factor explained 70% variation in ACC. The results of the study have implications both for accounting firms and universities whether offering or not offering accounting as a major. This study provides a global perspective, which keeps this study unique from other studies. And in this study, the Partial Least Square Structural Equation Modeling (PLS-SEM) has been used which is randomly used in accounting research.

목차
Abstract
1. Introduction
2. Literature Review
    2.1. Theoretical Background
    2.2. Hypotheses Development
3. Methodology
    3.1. Study Design, Population and Data Collection
    3.2. Measures of the Study
    3.3. Analytical Tool
4. Results and Discussion
    4.1. Descriptive Statistics
    4.2. Analysis of the Models
5. Conclusion
References
저자
  • Yusheng KONG(School of Finance and Economics, Jiangsu University, Jiangsu Province, P.R. China.)
  • Jonathan Dior NIMA NGAPEY(School of Finance and Economics, Jiangsu University, Jiangsu Province, China) Corresponding Author
  • Sikandar Ali QALATI(School of Management, Jiangsu University, Jiangsu Province, P.R. China.)