The Effect of Lifestyle, Work Environment and Career Path of Accounting Bachelor on the Selection of Accounting Profession with Money Oriented as Moderating Variables

Abstract

The aim for this study is twofold. First, to identify the impact of lifestyle, work environment and career path accounting bachelor on the selection of accounting profession. Second, to examine the moderating role played by money oriented in the impact of lifestyle, work environment and career path accounting bachelor on the selection of accounting profession. Data were gathered by a questionnaire developed base on the literature, validated using exploratory and confirmatory factor analyses, and distributed to representative sample consisted by 105 accounting bachelor of Hasanuddin University in South Sulawesi. IBM SPSS was used to analyze 97 questionnaires that returned. The result revealed that lifestyle; work environment and career path has a significant impact on selection of accounting profession. Furthermore, the result indicated that money oriented significantly moderated the impact of lifestyle, work environment and career path accounting bachelor on the selection of accounting profession. A crucial contribution of this study is that it provides evidence in relation of lifestyle, work environment and career path on selection of accounting profession. Hence, academic and accounting organizations should pay a great attention to lifestyle, work environment and career path of accounting bachelor on study period to enhance intention of selection on accounting profession.