دانلود رایگان مقاله انگلیسی حسابداری دولتی در مقابل حسابداری خصوصی، انتخاب شغلی دانشجویان حسابداری در چین - امرالد 2018

ABSTRACT

A public accountant works for a public accounting firm that performs auditing, tax, consulting and accounting services for other businesses, organizations or individuals, while a private accountant has an accounting function within a firm or more general organization. Based on the theory of planned behavior (TPB), we analyze the factors influencing accounting students’ intention to pursue public accounting instead of private accounting as their career choice in China. We find that the variety and marketability of public accounting experiences, high turnover plus low firm cohesion in the workplace, and perceived difficulties in travelling extensively affected students’ intentions to pursue the public accounting profession significantly. By highlighting these factors that affect students’ intention to pursue public accounting, this paper has important implications for the accounting educators and other stakeholders in China and other emerging economies.

5. Discussions and Conclusion

This paper analyzes some key factors influencing accounting students’ intention to pursue public accounting instead of private accounting as their career choice in China. We find that the variety and marketability of professional public accounting experiences, high turnover and low firm cohesion in the workplace, and perceived difficulties in maintaining traveling extensively all affected students’ intentions to pursue the public accounting profession. Our research has provided some evidence to support the application of the TPB to predict Chinese accounting students’ career choices. Future research is needed to validate our findings due to the small sample size of our survey.

This paper has important implications for the accounting educators and other stakeholders. We suggest that public accounting firms, the government and educators should promote the variety and marketability of public accounting experiences if they would like to encourage more young Chinese accounting students to consider working as public accountants.