The Intervening Effect of Current Knowledge Enhancement on Attitude and Intention to Choose Accounting Career

Hatane, Saarce Elsye and SETIONO, FELICIA JESSLYN (2019) The Intervening Effect of Current Knowledge Enhancement on Attitude and Intention to Choose Accounting Career. Binus Business Review, 10 (02). pp. 119-130. ISSN P-ISSN: 2087-1228 E-ISSN: 2476-9053

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Abstract

The purpose of this study is to find out whether there is an influence from the attitude of accounting students to the intention to choose an accounting career through the intention to increase current knowledge as an intervening variable. This study used a survey online method to test the research model. A total of 503 questionnaire responses were obtained from accounting students spread across Java, which are known as the millennial generation in this era. Data analysis and hypothesis testing using partial least square as part of the structural equation model technique. The results of this study are in accordance with the Theory of Planned Behavior that attitudes have a positive and significant influence on the intentions of accounting students, both in terms of increasing current knowledge and choosing accounting careers. This study also supports Social Cognitive Career Theory that educational background and learning experience can increase the intention of accounting students to pursue careers in accounting. The existence of different generations will lead to different perceptions of students regarding accounting careers, therefore further research is needed to identify these differences. The results of this study suggest that accounting educators always update their curriculum, adapted to the current development and demands of graduate users. The rapid development of technology has had a great influence on the accounting profession.

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