A Conceptual Framework For The Factors Influencing The Accounting Students Career Choice As Public Accountants

Abstract

Purpose: The aim of this research is to provide a critical review of literature on the factors influencing accounting students’ career choice to be public accountants and develop a conceptual framework. Methodology: The study follows a qualitative mythological approach by reviewing the relevant literature pertaining to factors such as financial rewards, prestige in the society, work environment, continuous education opportunities, professional independence opportunities, family and closest friends, GPA or grade of the students, labour market considerations, students’ future educational plan, self-motivation, cultural, and social media along with the relevant applicable theories. Findings: These factors indicate the trending pattern which influences the decision choices of accounting students to become public accountants. The analysis indicates that in previous studies, several factors showed a positive and significant influence on accounting students’ career choices to be public accountants. The analysis also provides implications of these studies’ findings and directions for future research by incorporating new variables in future studies. Originality/Value: This literature review is meant to raise more awareness on the critical factors influencing the accounting students’ career choice to be public accountants. The suggested conceptual framework will help the researchers to provide new evidence on the critical factors. College and university Professors should be able to execute activities that back and help the students to have a positive attitude about public accountancy courses. Universities can produce policies and procedures focusing on students’ extrinsic motivation, career exposure, social values, etc. which can help in motivating them to choose a public accountancy career. Building a strong network with professional bodies such as ACCA, CIMA, and Institute of Chartered Accountancy by developing a synergistic relationship with the real business world.Purpose: The aim of this research is to provide a critical review of literature on the factors influencing accounting students’ career choice to be public accountants and develop a conceptual framework. Methodology: The study follows a qualitative mythological approach by reviewing the relevant literature pertaining to factors such as financial rewards, prestige in the society, work environment, continuous education opportunities, professional independence opportunities, family and closest friends, GPA or grade of the students, labour market considerations, students’ future educational plan, self-motivation, cultural, and social media along with the relevant applicable theories. Findings: These factors indicate the trending pattern which influences the decision choices of accounting students to become public accountants. The analysis indicates that in previous studies, several factors showed a positive and significant influence on accounting students’ career choices to be public accountants. The analysis also provides implications of these studies’ findings and directions for future research by incorporating new variables in future studies. Originality/Value: This literature review is meant to raise more awareness on the critical factors influencing the accounting students’ career choice to be public accountants. The suggested conceptual framework will help the researchers to provide new evidence on the critical factors. College and university Professors should be able to execute activities that back and help the students to have a positive attitude about public accountancy courses. Universities can produce policies and procedures focusing on students’ extrinsic motivation, career exposure, social values, etc. which can help in motivating them to choose a public accountancy career. Building a strong network with professional bodies such as ACCA, CIMA, and Institute of Chartered Accountancy by developing a synergistic relationship with the real business world.