The Mediating Effect of Students' Perception and Satisfaction on the Relationship of Learning Environment and Accounting Career

Authors

  • Angeline Sugiarto Yusuf Universitas Kristen Petra
  • Yenni Mangoting Universitas Kristen Petra
  • Melly Irna Natasya Hoetomo Universitas Kristen Petra
  • Saarce Elsye Hatane Universitas Kristen Petra
  • Hatane Semuel Universitas Kristen Petra

DOI:

https://doi.org/10.21512/humaniora.v12i3.7114

Keywords:

learning environment, student’s perception, student’s satisfaction, career choice

Abstract

The research was inspired by accounting students’ failure to put their knowledge in line with their career choice in the accounting field, which in turn became a concern to higher education providers and accountant associations to be solved. The research aimed to discover accounting students’ intention to be an accountant in accounting education in Indonesia. Data were gathered through a survey with questionnaires involving accounting undergraduate students of both universities and colleges of private and govern as of vocational education in Indonesia. The 311 collected questionnaires were analyzed using Partial Least Square (PLS). The research proves that the learning environment is the main factor influencing students’ intention to pursue their careers in the accounting field. The learning environment as an external factor can alter either perception or perspective of accounting students concerning the accounting profession, affecting students’ intention to pursue a career in the accounting field. Another finding of the research is that perception of students’ beliefs built through interaction and experience of the learning environment elements can affect their satisfaction and intention to pursue a career in the accounting field.

Dimensions

Plum Analytics

Author Biographies

Angeline Sugiarto Yusuf, Universitas Kristen Petra

Program Studi Akuntansi, Fakultas Bisnis dan Ekonomi

Yenni Mangoting, Universitas Kristen Petra

Program Studi Akuntansi, Fakultas Bisnis dan Ekonomi

Melly Irna Natasya Hoetomo, Universitas Kristen Petra

Program Studi Akuntansi, Fakultas Bisnis dan Ekonomi

Saarce Elsye Hatane, Universitas Kristen Petra

Program Studi Akuntansi, Fakultas Bisnis dan Ekonomi

Hatane Semuel, Universitas Kristen Petra

Program Studi Manajemen, Fakultas Bisnis dan Ekonomi

References

Bekoe, R. A., Owusu, G. M. Y., Ofori, C. G., Essel-Anderson, A., & Welbeck, E. E. (2018). Attitudes towards accounting and intention to major in accounting: A logistic regression analysis. Journal of Accounting in Emerging Economies, 8(4), 459-475. https://doi.org/10.1108/JAEE-01-2018-0006.

Cieślik, J., & van Stel, A. (2017). Explaining university students’ career path intentions from their current entrepreneurial exposure. Journal of Small Business and Enterprise Development, 24(2), 313-332. https://doi.org/10.1108/JSBED-09-2016-0143.

Cook, R. D., & Forzani, L. (2018). Big data and partial least-squares prediction. Special Issue on Big Data and the Statistical Sciences, 46(1), 62-78. https://doi.org/10.1002/cjs.11316.

Dalci, İ., & Özyapici, H. (2018). Cultural values and students’ intentions of choosing accounting career. Journal of Financial Reporting and Accounting, 16(1), 179-196. https://doi.org/10.1108/JFRA-09-2016-0072.

Dean, B. A., Perkiss, S., Simic Misic, M., & Luzia, K. (2018). Transforming accounting curricula to enhance integrative learning. Accounting and Finance, 60(3), 2301-2338. https://doi.org/10.1111/acfi.12363.

Dong, T. P., Hung, C. L., & Cheng, N. C. (2016). Enhancing knowledge sharing intention through the satisfactory context of continual service of knowledge management systems. Information Technology and People, 29(4), 807-829. https://doi.org/10.1108/ITP-09-2014-0195.

Doo, M. Y., & Park, S. H. (2019). Effects of work value orientation and academic major satisfaction on career decision-making self-efficacy. Higher Education, Skills and Work-Based Learning, 9(4), 550-562. https://doi.org/10.1108/HESWBL-09-2018-0088.

Flamini, T., Matthews, N. R., Castle, G. S., & Jones-Williams, E. M. (2017). Medical student and psychiatrist perceptions towards a psychiatric career. Mental Health Review Journal, 22(4), 315-323. https://doi.org/10.1108/MHRJ-03-2017-0015.

Foong, S. Y., & Khoo, C. H. (2015). Attitude, learning environment and current knowledge of accounting students in Malaysia. Journal of Accounting in Emerging Economies, 5(2), 202-221. https://doi.org/10.1108/JAEE-07-2012-0030.

Friedman, T. (2016). Thank you for being late: An optimist’s guide to thriving in the age of accelerations. New York: Farrar, Strauss and Girous.

Gardner, P. (2017). Flourishing in the face of constant disruption: Cultivating the t-professional or adaptive innovator through WIL. International Perspectives on Education and Society, 32, 69-81. https://doi.org/10.1108/S1479-367920170000032004.

Hatane, S. E., Setiono, F. J., Setiawan, F. F., Semuel, H., & Mangoting, Y. (2020). Learning environment, students’ attitude and intention to enhance current knowledge in the context of choosing accounting career. Journal of Applied Research in Higher Education, 13(1), 79- 97. https://doi.org/10.1108/JARHE-06-2019-0156.

James, M., & Yun, D. (2018). Exploring student satisfaction and future employment intentions: A case study examination: is there a link between satisfaction and getting a job? Higher Education, Skills and Work-Based Learning, 8(2), 117-133. https://doi.org/10.1108/HESWBL-03-2017-0019.

Kazi, A. S., & Akhlaq, A. (2017). Factors affecting students’ career choice. Journal of Research and Reflections in Education, 1(2), 187-196.

Lee, W. E., & Schmidt, D. (2014). A multigroup analysis of students’ intention to major in accounting before, during, and after the recession: Emergence of a professional ethics perception. Advances in Accounting Education: Teaching and Curriculum Innovations, 15, 33-57. https://doi.org/10.1108/S1085-462220140000015000.

Maas, J. D., Keeling, K. O., Michenzi, A. R., & Bossle, F. X. (2013). Using an accounting fair to increase students’ favorable perceptions of accounting and interest in the accounting major. Advances in Accounting Education: Teaching and Curriculum Innovations, 14, 1-16. https://doi.org/10.1108/S1085-4622(2013)0000014007.

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, 36(3), 319-329. https://doi.org/10.1108/JMD-11-2015-0169.

Owusu, G. M. Y., Essel-Anderson, A., Ossei Kwakye, T., Bekoe, R. A., & Ofori, C. G. (2018). Factors influencing career choice of tertiary students in Ghana: A comparison of science and business majors. Education and Training, 60(9), 992-1008. https://doi.org/10.1108/ET-04-2017-0050.

Rocconi, L. M., Liu, X., & Pike, G. R. (2020). The impact of person-environment fit on grades, perceived gains, and satisfaction: An application of Holland’s theory. Higher Education, 80, 857-874. https://doi.org/10.1007/s10734-020-00519-0.

Rudiyanto, & Widasari, E. (2018). Factors that influence student intentions towards accounting major in Indonesia. Proceeding International Seminar on Accounting for Society, 1(1), 146-154.

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.

Sheu, H. B., & Phrasavath, L. (2019). Social cognitive career theory: Empirical evidence and cross-cultural applications. In Contemporary Theories of Career Development (pp. 47-60). London: Routledge. https://doi.org/10.4324/9781315276175-6.

Shrestha, E., Mehta, R. S., Mandal, G., Chaudhary, K., & Pradhan, N. (2019). Perception of the learning environment among the students in a nursing college in Eastern Nepal. BMC Medical Education, 19(1), 1-7. https://doi.org/10.1186/s12909-019-1835-0.

Soria, K. M., & Stebleton, M. (2013). Major decisions: Motivations for selecting a major, satisfaction, and belonging. NACADA Journal, 33(2), 29-43. https://doi.org/10.12930/nacada-13-018.

Thing, O. G., & Jalaludin, D. (2018). Career path in accounting: What are the drivers? International Academic Journal of Accounting and Financial Management, 5(2), 161-177. https://doi.org/10.9756/iajafm/v5i2/1810024.

Thygesen, H., Gramstad, A., Åsli, L. A., Stigen, L., Magne, T. A., Carstensen, T., & Bonsaksen, T. (2020). Associations between learning environment factors and student satisfaction among occupational therapy students. Irish Journal of Occupational Therapy, 48(2), 91-100. https://doi.org/10.1108/IJOT-10-2019-0015.

Tognazzo, A., Gianecchini, M., & Gubitta, P. (2017). Educational context and entrepreneurial intentions of university students: An Italian study. Contemporary Issues in Entrepreneurship Research, 7, 47-74. https://doi.org/10.1108/S2040-724620170000007008.

Tran, A. T. P., & Von Korflesch, H. (2016). A conceptual model of social entrepreneurial intention based on the social cognitive career theory. Asia Pacific Journal of Innovation and Entrepreneurship, 10(1), 17-38. https://doi.org/10.1108/apjie-12-2016-007.

Waheed, M., Kaur, K., & Kumar, S. (2016). What role does knowledge quality play in online students’ satisfaction, learning and loyalty? An empirical investigation in an eLearning context. Journal of Computer Assisted Learning, 32(6), 561-575. https://doi.org/10.1111/jcal.12153.

Wen, L., Yang, H., Bu, D., Diers, L., & Wang, H. (2018). Public accounting vs private accounting, career choice of accounting students in China. Journal of Accounting in Emerging Economies, 8(1), 124-140. https://doi.org/10.1108/JAEE-09-2016-0080.

Downloads

Published

2021-11-28

Issue

Section

Articles
Abstract 613  .
PDF downloaded 485  .