Main Article Content

Puji Handayati


The purpose of this study was to analyze and identify the results of previous studies related to career choice factors by accounting students. Meta-analysis method was used out of 87 scientific articles during 2005-2019 where 14 articles were designated as research samples. Factors of family and closest people, financial rewards, and job opportunities are considered as independent variables, and in contrast, career choice to become a public accountant are considered as dependent variables in this study. The results showed that family and closest people factors, financial rewards and job opportunities had a significant positive effect on career choice for accounting students. The outcomes obtained in this study will be useful for other researchers to identify the relationship between the factors of family and closest people, financial rewards, job opportunities, and career choice for future research.

Article Details

How to Cite
HANDAYATI, Puji. WILL ACCOUNTING STUDENTS CHOOSE A CAREER AS A PUBLIC ACCOUNTING? A CASE STUDY OUTCOME BY A META-ANALYSES. Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 8, n. 1, p. 263-276, sep. 2022. ISSN 2541-3333. Available at: <http://conferences.uin-malang.ac.id/index.php/iconies/article/view/1817>. Date accessed: 26 may 2024.


Ahmed, K., Chalmers, K., & Khlif, H. (2013). A Meta-analysis of IFRS Adoption Effects. International Journal of Accounting, 48(2), 173–217. https://doi.org/10.1016/j.intacc.2013.04.002

Auyeung, P., & Sands, J. (1997). Factors influencing accounting students' career choice: a cross-cultural validation study. Accounting Education, 6(1), 13-23.

Aziz, D. A., Ibrahim, M. A., Sidik, M. H. J., & Tajuddin, M. (2017). Accounting Students ’ Perception And Their Intention To Become Professionally. Shs Web of Conferences, 00008, 1–17. https://doi.org/10.1051/shsconf/20173600008

Baxter, P., & Kavanagh, M. (2012). Stereotypes, students’ perceptions and inherent creativity: further Australian evidence. Australasian Accounting, Business and Finance Journal, 6(5), 81-100.

Benos, N., & Zotou, S. (2014). Education and Economic Growth : A Meta-Regression Analysis. World Development, 64, 669–689. https://doi.org/10.1016/j.worlddev.2014.06.034

Burritt, R., & Christ, K. (2016). Industry 4.0 and environmental accounting: a new revolution?. Asian Journal of Sustainability and Social Responsibility, 1(1), 23-38.

Byrne, M., Willis, P., & Burke, J. (2012). In fl uences on school leavers ’ career decisions – Implications for the accounting profession. International Journal of Management Education, 10(2), 101–111. https://doi.org/10.1016/j.ijme.2012.03.005

Byrne, M., & Willis, P. (2003). Decline in the number of students taking leaving certificate accounting: teachers' perspectives. The Irish Journal of Education/Iris Eireannach an Oideachais, 3-14.

Cahyadi, D. D., Andayani, S., & Suryaningrum, D. H. (2019). Accounting Students Perceptions on Factors Affecting Career Choices. Journal of Accounting and Strategic Finance, 2(2), 170–182. https://doi.org/10.33005/jasf.v2i2.63

Chan, A. S. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Pemilihan Karir. Jurnal Ilmiah Mahasiswa Akuntansi –, 1(1), 53–58.

Chin, J. L., Trimble, J. E., & Garcia, J. E. (Eds.). (2017). Global and culturally diverse leaders and leadership: New dimensions and challenges for business, education and society. Emerald Group Publishing.

Churchman, R. J. (2013). Attracting The Best And Brightest: An Examination Of The Factors That Influence Students’ Intent To Enter The Accounting Profession.

De Long, D. (1997). Building the knowledge-based organization: How culture drives knowledge behaviors. Centers for Business Innovation–Working Paper, 1-29.

Dinç, E. (2008). Meslek Seçiminde Etkili Faktörlerin İ ncelenmesi : Meslek Yüksek Okulu- Muhasebe Program ı Ö ğ rencileri Üzerine Bir Ara ş t ı rma. Kocaeli Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 16(2), 90–106.

Durgut, M., & Pehlivan, A. (2019). Analysis Of Factors That Affect The Job Choice Of Accounting Students *. Araştırma Makalesi Research Paper, 17(9), 103–118.

Goleman, D. (2017). Leadership that gets results (Harvard business review classics). Harvard Business Press.

Grayson, D., & Nelson, J. (2017). The leadership role of individual champions, companies and foundations in building the coalitions. In Corporate Responsibility Coalitions (pp. 52-61). Routledge.

Harnovinsah. (2017). Career Decision of Accounting Students and Its Influencing Factors : A Study of University Accounting Students in DKI Jakarta , Indonesia. International Journal of Finance and Accounting, 6(2), 59–65. https://doi.org/10.5923/j.ijfa.20170602.03

Hashim, H. M., & Embong, A. M. (2015). Parental and Peer Influences upon Accounting as a Subject and Accountancy as a Career. Journal of Economics, Business and Management, 3(2), 252–256. https://doi.org/10.7763/joebm.2015.v3.189

Hirschi, A. (2018). The fourth industrial revolution: Issues and implications for career research and practice. The Career Development Quarterly, 66(3), 192-204.

Hosseini, S. A., & Khoeini, M. (2020). The dimensions of cultural values' role in accounting career-choice factors. Empirical Research in Accounting, 10(3), 55-80. World Economic Forum. (2016). The future of jobs: Employment, skills and workforce strategy for the fourth industrial revolution. In Global challenge insight report. Geneva: World Economic Forum.

Ikatan Akuntansi Indonesia. (2016). Kode Etik Akuntan Profesional. Komite Etika IAI.

Ilham, Z. M., & Rosalina, K. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Pilihan Karir Mahasiswa Akuntansi Sebagai Akuntan Publik. Jurnal Ilmiah Mahasiswa UB, 8(2). https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/6467

Jackling, B. (2002). Profession Perpetuated by the Introductory Accounting Course ? — an Australian Study. 2, 62–80.

Jackson, T. (2016). Prosperity without growth: foundations for the economy of tomorrow. Taylor & Francis.

Karsten, I., van der Merwe, M., & Steenekamp, K. (2020). Empowering accounting students to enhance the self-determination skills demanded by the fourth industrial revolution. South African Journal of Higher Education, 34(2), 36-58.

Khlif, H., & Chalmers, K. (2015). A review of meta-analytic research in accounting. Integrative Medicine Research, 1–44. https://doi.org/10.1016/j.acclit.2015.09.001

Kirkpatrick, I., Ackroyd, S., & Walker, R. (2005). The new managerialism and public service professions. Hampshire: Palgrave Macmillan.

Kiradoo, G., & Associate. (2020). Ethics In Accounting : Analysis Of Current Financial Failures And Role. International Journal of Management (IJM), 11(2), 241–247.

Kunartinah. (2003). Perilaku Mahasiswa Akuntansi di STIE STIKUBANK Semarang dan FaktorFaktor yang Mempengaruhi Pemilihan Karir sebagai Akuntan Publik. Jurnal Bisnis dan Ekonomi, 10(2), 182–197.

Law, P. K. (2010). A theory of reasoned action model of accounting students ’ career choice in public accounting practices in the post-Enron. Journal of Applied Accounting Research, 11(1), 58–73. https://doi.org/10.1108/09675421011050036

Lin, J. W., & Hwang, M. I. (2010). Audit Quality , Corporate Governance , and Earnings Management : A Meta-Analysis. International Journal of Auditing, 77(14), 57–77.

Maree, J. G. (2020). Contextualisation as a Determining Factor for Career Counselling Throughout the World. University of Pretoria.

Mbawuni, J. (2015). Examining students’ feelings and perceptions of accounting profession in a developing country: The role of gender and student category. International Education Studies, 8(6), 9–23. https://doi.org/10.5539/ies.v8n6p9

McDowall, T., & Jackling, B. (2010). Attitudes towards the accounting profession: An Australian perspective. Asian Review of Accounting, 18(1), 30–49. https://doi.org/10.1108/13217341011045999

Morrar, R., Arman, H., & Mousa, S. (2017). The fourth industrial revolution (Industry 4.0): A social innovation perspective. Technology Innovation Management Review, 7(11), 12-20.

Morrow, I. (1992). Comment: An historical and contemporary note on “The decline of operational expertise in the knowledge-base of management accounting”. Management Accounting Research, 3(1), 77-78.

Murphy, M. P. A. (2020). COVID-19 and emergency eLearning: Consequences of the securitization of higher education for post-pandemic pedagogy. Contemporary Security Policy, 41(3), 492–505. https://doi.org/10.1080/13523260.2020.1761749

Mustapha, M., & Hassan, M. H. A. (2015). Accounting Students ’ Perception on Pursuing Professional Examination. International Journal of Education, 4(4), 1–15. https://doi.org/10.5296/ije.v4i4.1546

Myburgh, J. E. (2005). An empirical analysis of career choice factors that influence first-year Accounting students at the University of Pretoria : A cross-racial study. Meditari Accountancy Research, 13(2), 35–48.

Ng, Y. H., Lai, S. P., Su, Z. P., Yap, J. Y., Teoh, H. Q., & Lee, H. (2017). Factors influencing accounting students’ career paths. Journal of Management Development.

Odia, J. O., & Ogiedu, K. O. (2013). Factors Affecting the Study of Accounting in Nigerian Universities. Journal of Educational and Social Research, 3(3), 89–96.

Oler, D., Skousen, C. J., Smith, K. R., & Talakai, J. (2019). Revisiting the Status of Accounting as an Academic Discipline: Is the Profession Really in Decline?. Available at SSRN 3361209.

On, C. H., Keong, H. C., & Huey, K. P. (2013). Factors Affecting Job Selection Preferences Of Accounting Students In Malaysian Universities. May.

Rianto, E. P., Wirawat, N. G. P., Mertha, M., & Sujana, I. K. (2020). The Influence of Intrinsic Factor , Student Perception , Accounting Learning , Family , and Peers in Accounting Student Interest in Bali , Indonesia to Becoming Professional Accountant. American Journal of Humanities and Social Sciences Research (AJHSSR), 9(1), 264–271.

Salehi, M., Mahmoudi, M. R. F., & Gah, A. D. (2019). A meta-analysis approach for determinants of effective factors on audit quality. Journal of Accounting in Emerging, 9(2), 287–312. https://doi.org/10.1108/JAEE-03-2018-0025

Samsuri, A. S. B., Arifin, T. R. B. T., & Hussin, S. B. (2016). Perception of Undergraduate Accounting Students towards Professional Accounting Career. International Journal of Academic Research in Accounting, Finance and Management Sciences, 6(3), 78–88. https://doi.org/10.6007/ijarafms/v6-i3/2173

Schoenfeld, J., Segal, G., & Borgia, D. (2017). Social cognitive career theory and the goal of becoming a certified public accountant. Accounting Education, 26(2), 109–126. https://doi.org/10.1080/09639284.2016.1274909

Schwab, K., & Davis, N. (2018). Shaping the future of the fourth industrial revolution. Currency.

Sihotang, K. (2015). Implementasi Tanggung Jawab Moral dalam Profesi Akuntansi Oleh Kasdin Sihotang. 20(01), 41–54.

Srirejeki, K., Supeno, S., & Faturahman, A. (2019). Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant. Binus Business Review, 10(March), 11–19. https://doi.org/10.21512/bbr.v10i1.5232

Stephen, J., & Zotorvie, T. (2016). Determinants of Career Choice among Students of Institute of Chartered Accountants ( Ghana ). 12(31), 255–274. https://doi.org/10.19044/esj.2016.v12n31p255

Sugahara, S., & Boland, G. (2013). Accounting Education : An International The Accounting Profession as a Career Choice for Tertiary Business Students in Japan-A Factor Analysis The Accounting Profession as a Career Choice for Tertiary Business Students in Japan-A Factor Analysis. Accounting Education: An International Journal, 18(3), 255–272. https://doi.org/10.1080/09639280701820035

Sugahara, S., Hiramatsu, K., & Boland, G. (2009). The factors influencing accounting school students ’ career intention to become a Certified Public Accountant in Japan. Asian Review of Accounting, 17(1), 5–22. https://doi.org/10.1108/13217340910956487

Susanti, M., Dewi, S. P., & Sufiyati. (2019). Factors Affecting The Selection Of Student Career As A Public Accountant. Jurnal Akuntansi, XXIII(02), 269–284.
Umar, I., & Bello, M. S. (2019). The relationship between accounting students ’ self-efficacy beliefs , outcome expectations and intention to become Chartered Accountants The Relationship between Accounting Students ’ Self -Efficacy Beliefs , Outcome Expectations on Intention to Become C. East African Scholars Journal of Economics, Business and Management, 2(7), 376–381.

Uyar, A., Güngörmüş, A. H., & Kuzey, C. (2011). Factors Affecting Students ’ Career Choice In Accounting : American Journal of Business Education –, 4(10), 29–38.

Wen, L., Hao, Q., & Bu, D. (2015). Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation. Accounting Education: an international journal, 24(4), 341–359. https://doi.org/10.1080/09639284.2015.1051561

Wen, L., Yang, H. (Chris), Bu, D., Diers, L., & Wang, H. (2017). Public accounting vs . private accounting , career choice of accounting students in China. Journal of Accounting in Emerging Economies Article information :, 8(1), 124–140. https://doi.org/10.1108/JAEE-09-2016-0080

Widiatami, A. K., & Cahyonowati, N. (2013). ( Studi Empiris pada Mahasiswa Akuntansi S1 Universitas Diponegoro ) [Universitas Diponegoro]. http://eprints.undip.ac.id/39651/

Widyastuti, R. J., & Pratiwi, T. I. (2013). Pengaruh Self Efficacy Dan Dukungan Sosial Keluarga Terhadap Kemantapan Pengambilan Keputusan Karir Siswa. Jurnal BK UNESA, 3(1), 231–238.

Wipulanusat, W., Panuwatwanich, K., Stewart, R. A., Arnold, S. L., & Wang, J. (2020). Bayesian network revealing pathways to workplace innovation and career satisfaction in the public service. Journal of Management Analytics, 0(0), 1–28. https://doi.org/10.1080/23270012.2020.1749900

World Economic Forum. (2016). The future of jobs: Employment, skills and workforce strategy for the fourth industrial revolution. In Global challenge insight report. Geneva: World Economic Forum.

World Economic Forum. (2018). The future of jobs report 2018. Geneva: World Economic Forum.

Xu, M., David, J. M., & Kim, S. H. (2018). The fourth industrial revolution: Opportunities and challenges. International journal of financial research, 9(2), 90-95.

Zakaria, M., Fauzi, W. N. A. W., & Hasan, S. J. (2012). Accounting as a Choice of Academic Program. Journal of Business Administration Research, 1(1), 43–52.

Zeng, S., Li, X., He, X., & Chen, W. (2019). The Role of Family in Career Choices among Social Workers in China The Role of Family in Career Choices among Social Workers in China. Journal of Social Service Research, 0(0), 1–12. https://doi.org/10.1080/01488376.2018.1528490