The factors influencing accounting school students' career intention to become a Certified Public Accountant in Japan

The factors influencing accounting school students' career intention to become a Certified Public... Purpose – The purpose of this paper is to investigate the factors influencing career intentions toward becoming a Certified Public Accountant (CPA) by students who are studying at the accounting schools in Japan. This paper focused on students' work experience, prior major/s at their undergraduate level, gender, attitude toward the opportunity cost of becoming a CPA and their perceptions of the CPA profession. Design/methodology/approach – The sample comprised students studying at 13 accounting schools in Japan. A questionnaire was given to these students in order to empirically examine the relationship between these influential factors and their career intention, with particular reference to those who intended to pursue a CPA career. Those studying in these accounting schools generally consist of two type of students; those who want to become a CPA and those who merely want to brush up on their accounting skills and do not wish to sit the CPA entrance exams. A total of 349 effective responses were analysed. Findings – Findings indicate that students who have work experience and major in disciplines other than accounting or business are more reluctant to become a CPA. This is in direct contrast to one of the objectives for the CPA reform scheme in Japan, which is to extend the diversity of CPA candidature. Originality/value – This paper is the first study undertaken in Japan to successfully provide a new dimension on the factors that influence career intention of students aspiring to become a CPA. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Asian Review of Accounting Emerald Publishing

The factors influencing accounting school students' career intention to become a Certified Public Accountant in Japan

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Publisher
Emerald Publishing
Copyright
Copyright © 2009 Emerald Group Publishing Limited. All rights reserved.
ISSN
1321-7348
DOI
10.1108/13217340910956487
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to investigate the factors influencing career intentions toward becoming a Certified Public Accountant (CPA) by students who are studying at the accounting schools in Japan. This paper focused on students' work experience, prior major/s at their undergraduate level, gender, attitude toward the opportunity cost of becoming a CPA and their perceptions of the CPA profession. Design/methodology/approach – The sample comprised students studying at 13 accounting schools in Japan. A questionnaire was given to these students in order to empirically examine the relationship between these influential factors and their career intention, with particular reference to those who intended to pursue a CPA career. Those studying in these accounting schools generally consist of two type of students; those who want to become a CPA and those who merely want to brush up on their accounting skills and do not wish to sit the CPA entrance exams. A total of 349 effective responses were analysed. Findings – Findings indicate that students who have work experience and major in disciplines other than accounting or business are more reluctant to become a CPA. This is in direct contrast to one of the objectives for the CPA reform scheme in Japan, which is to extend the diversity of CPA candidature. Originality/value – This paper is the first study undertaken in Japan to successfully provide a new dimension on the factors that influence career intention of students aspiring to become a CPA.

Journal

Asian Review of AccountingEmerald Publishing

Published: May 15, 2009

Keywords: Accounting; Perception; Accounting education; Japan

References

  • Business students' perception of the image of accounting
    Allen, C.L.
  • Black mist and white collars: economic crime in the United States and Japan
    Pontell, H.N.; Geis, G.
  • Student perception of the profession and its effect on decisions to major in accounting
    Saemann, G.P.; Crooker, K.J.
  • Perceptions of the certified public accountants by accounting and non‐accounting tertiary students in Japan
    Sugahara, S.; Boland, G.

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