Name:

Section:
Subject:

Topic: Empirical Analysis of Underlying Determinants Influencing Students to choose

Accounting as as Profession

Review of Related Literature Summary

Author(s) (Date) Salient Points
Reasons for choosing Accounting Profession (Positive Factors)
1. Uyar et al. (2011) Among the reasons, good job opportunities (50.72 percent),
interest in accounting field (46.38 percent), good fit with
respondent abilities (33.33 percent), suitability for independent
working (24.64), and family influence (23.19) had the highest
percentages. However, the desire to run a business some day
(20.29 percent), expectations of high earnings (18.84 percent),
the social status offered by the chosen career (10.14 percent),
and the influence of friends and relatives (2.90 percent) were
the lowest reasons selected for choosing a career in accounting.
2. Mohd remali et al. There are three main important factors that affecting
(2018) preferences of students to be chartered accountant, which are
intrinsic, extrinsic and demographic factors (namely gender,
age, race and CGPA).
Preferences of the students to be chartered accountant are
influence by numerous factors including enjoyment, financial
reward, job opportunities, gender, age, race and CGPA
3. Zyl & Villiers Students’ choice is driven mainly by job security, job
(2011) satisfaction, aptitude for accounting and potential future
earnings. Although a high percentage of non-CA students have
considered becoming a CA (61.6 per cent), they cite job
satisfaction as one of the key reasons why they decided against
a CA qualification.
4. Mbawuni (2015) Gender influences the perception of both graduate and
undergraduate accounting students.
5. K Ghani (2009) Obtained their career exposure mostly from the professional
accounting bodies and the factors perceived to be most
important in an accountant are work performance and self
confidence. Salary is also one of the factors perceived to be
important for an accountant. The respondents also perceived
the essential qualities of an accountant are acquired through
education.
6. Harnovinsah (2017) Better job opportunities (59.6%), interest in public accountants
(47.3%), in line with subject of science (34.2%), more
convenient in working independently (25.1%), family influence

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 (22.5%),the desire to move to other fields sometimes (19.7%),
expecting higher salary (17.8%), better social status (10.9%),
and the lowest is influenced by friend (3.1%).
7. Ahinful (2012) Factors such as long-term earnings, good initial salary, and
availability of employment are some of the factors which
influence students’ choice of Accounting as a major.
Reasons for not choosing Accounting Profession (Negative Factors)
8. Uyar et al. (2011) Among the choices, other fields offer wider job opportunities
(48.18 percent), stressful and tiring profession (40 percent),
boring nature of accounting profession (32.73 percent), and
other fields offer higher earnings (32.73 percent) were the
highest selections. The lowest rated reasons were difficulty of
the career (26.36 percent), weakness in respondent’s numerical
abilities (21.82 percent), being a long process to become an
accountant (15.45 percent), and legal responsibilities (4.55
percent).
9. Zyl & Villiers. Strenuous nature of this field, including the technical difficulty
(2011) of the subjects and the lengthy period of study required.
10. Harnovinsah (2017) Non-public accountant career choice offers larger job
opportunities (49,7%), lower stress level (42,3%), many
variations and not boring (30,7%), higher salary (30.3), and
higher career opportunity (27.1%).

REFERENCES:

1. Uyar, Ali & Gungormus, Ali & Kuzey, Cemil. (2011). Factors Affecting Students Career Choice
In Accounting: The Case Of A Turkish University. American Journal of Business Education
(AJBE). 4. 29. 10.19030/ajbe.v4i10.6061.
https://www.researchgate.net/publication/298728962_Factors_Affecting_Students_Career_Choic
e_In_Accounting_The_Case_Of_A_Turkish_University
2. Mohd remali, Azrinawati. (2018). Reasons To Choose Chartered Accountant As Profession. 138-
148. 10.15405/epsbs.2018.07.02.15.
https://www.researchgate.net/publication/326722724_Reasons_To_Choose_Chartered_Accounta
nt_As_Profession
3. Zyl, Cilliers & Villiers, Charl. (2011). Why some students choose to become chartered
accountants (and others do not). Meditari Accountancy Research. 19. 56-74.
10.1108/10222521111178637.
https://www.researchgate.net/publication/227429977_Why_some_students_choose_to_become_c
hartered_accountants_and_others_do_not

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 4. Mbawuni, Joseph. (2015). Examining Students’ Feelings and Perceptions of Accounting
Profession in a Developing Country: The Role of Gender and Student Category. International
Education Studies. 8. 10.5539/ies.v8n6p9.
https://www.researchgate.net/publication/277881193_Examining_Students'_Feelings_and_Perce
ptions_of_Accounting_Profession_in_a_Developing_Country_The_Role_of_Gender_and_Stude
nt_Category
5. K Ghani, Erlane & Said, Jamaliah & Nasir, Noraini & Jusoff, Kamaruzaman. (2009). The 21ST
Century Accounting Career from the Perspective of the Malaysian University Students. Asian
Social Science. 4. 73. Retrieved from
https://www.researchgate.net/publication/280807900_The_21ST_Century_Accounting_Career_fr
om_the_Perspective_of_the_Malaysian_University_Students

6. Harnovinsah. (2017). Career Decision of Accounting Students and Its. International Journal of
Finance and Accounting, 59-65. doi:DOI: 10.5923/j.ijfa.20170602.03.

https://www.researchgate.net/publication/342392898_Career_Decision_of_Accounting_Students_an
d_Its_Influencing_Factors_A_Study_of_University_Accounting_Students_in_DKI_Jakarta_Indonesia

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