CHOOSING A CAREER IN PUBLIC ACCOUNTING: DO JOB MARKET PROSPECTS MATTER MORE THAN FINANCIAL REWARDS?

Abstrak

This study examines the role of financial rewards and labour market considerations on career choices to become public accountants. Data comes from questionnaires distributed to 121 respondents. The sampling technique used the total sampling method, focusing on responses from all active students of the Accounting Study Programme at one of the Universities in West Sumatra. For hypothesis testing, this study uses Structural Equation Modeling (SEM-PLS). The results showed that financial rewards have no effect on career choice to become a public accountant. Conversely, labour market considerations affect the career choice of becoming a public accountant. Career prospects, as well as labour demand in the public accounting industry, are the main considerations in career selection but financial factors, such as starting salary or additional incentives, are not the main considerations in the decision to become a public accountant.