دانلود رایگان مقاله انگلیسی مشاغل کنارجویانه در شرکت های حسابداری دولتی - الزویر 2018

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, midtier 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.

Conclusion

This study seeks to examine why accounting students do not want to work in a professional accounting firm and undertake a career in the profession. The study has a number of important findings that may help to alleviate the growing crisis in the profession in Indonesia today. First, we highlight how ethnicity influences students’ career intentions. This manifests itself not only in the choice of educational establishment at both school and university level, but importantly it also finds that ethnic discrimination of minorities can be a positive influence on employment opportunities; in this study the Chinese minority were a cultural fit in to the culture of the professional firms, and were successful at being recruited in to the profession. Further, the living environment provides opportunities to learn about and encounter certain types of careers. Familiarity breeds a desire and expectation that one might go and work there too. Thus in rural environments where there are few accounting firms, locals do not want careers there; parents do not work there and students do not want to work there Notably, the findings show that parents often wish their children to follow the same career as themselves in the same local environment. Thus, although prior studies find that students’ career intentions are affected by parental support, compliance with their parents’ wishes derives not only from their cultural beliefs and norms but also the living environment that breeds such familiarity. This study also shows the importance of our own individual perceptions of what will be required to undertake a career and our assessment of our own self-efficacy over the accomplishment of those perceived skills. In particular, there appears to be a large gap in the English language ability of students, especially rural students, and the requirements of the profession. Finally, the findings show that learning and new experiences are a continuous process and that this acts as a feedback loop that quickly changes our desires and choice of careers.