Shunning careers in public accounting firms: The case of Indonesia |
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| Institution: | 1. Universitas Negeri Malang, Indonesia;2. University of South Australia, Australia;1. School of Management (Emeritus), University of St Andrews, UK;2. Lytham St Annes, UK;1. Stockholm Business School, Stockholm University, Sweden;2. Hull University Business School, University of Hull, Cottingham Road, Hull HU6 7RX, UK;3. University of New England, Australia;1. University of Edinburgh Business School, 29 Buccleuch Place, Edinburgh, EH8 9JS, UK;2. School of Management and Languages, Heriot-Watt University, Riccarton, Edinburgh, EH14 4AS, UK;1. International Business School Suzhou, Xi''an Jiaotong-Liverpool University, China;2. School of Management, University of Bradford, UK;3. Salford Business School, University of Salford, UK;1. University of Southampton, UK;2. The Open University, UK;3. University of South Australia, Australia;4. University of Dundee, UK;1. Queen''s University Management School, Riddel Hall, 185 Stranmillis Road, Belfast BT95EE, UK;2. Newcastle University London, 102 Middlesex Street, London, UK |
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| Abstract: | A rapidly growing emerging economy such as Indonesia has an increasing need for qualified accountants to service the many needs of business. However, the current dearth of qualified accountants is becoming critical, and this situation will only get worse as Big 4 firms, mid-tier firms and local firms struggle to recruit enough trainees to qualify as professional accountants. This study examines the plight of the Indonesian accounting profession by investigating why accounting students are shunning the profession, possibly leading to the demise of the Indonesian profession as we know it today.The study shows that although career intention constantly changes as new experiences are encountered, background factors matter. Ethnicity, living in an urban or rural environment, and where one is educated all matter to career intention. Further, one's own self-efficacy, such as English language ability, and other people's views are all influential in where we want to work.To address this looming crisis in the profession the Indonesian government needs to implement policies that ensure that the education curriculum addresses English language literacy, especially in rural areas; and the profession needs to engage more with remoter universities in rural locations to recruit high achieving students to provide greater diversity in the profession. |
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| Keywords: | Accounting profession Career choice Indonesia Social cognitive career theory Theory of planned behaviour |
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