Chinese Tertiary Accounting Student’s Perceptions of Certified Public Accountants and Their Career Job Choice

Abstract

The main purpose of the study was to examine Chinese Tertiary Accounting student’s perception of Certified Public Accountants and the extent to which the perception influences their career job choice between public and private accounting sectors. In respect of this, the study sort to achieve the following aims;

• What are accounting tertiary student’s perceptions of the certified public accountant?
• What are the perception differences between male and female tertiary accounting students about CICPA?
• Which accounting job sector is likely to be chosen by accounting tertiary students after graduation?

The study used a sample of 135 undergraduate and graduate students (graduate students were those preparing to write CPA exams) from Hangzhou Dianzi University. Questionnaire consisting of 27 items were used which employed the Likert scale ranging from strongly disagree to strongly agree. These were completed at the end of the second semester in 2018. Data collected was entered and analysed using SPSS version 20. The data was analysed using descriptive and inferential statistics. Specifically, a multiple regression was conducted to determine the effect of accountant’s negative attitude, accounting job requirements, image of the accounting profession, and accounting job outcomes on student’s choice of public accounting job or job intentions. On the images of the accounting profession, the study found that accounting was rated higher by the respondent with regard to accounting job being dull, routine and monotonous. The findings of the study also indicated that individual’s choice of career is determined by the perceived outcomes (benefits) of the job. Again, in relation to job choice as to whether to work in the public or private accounting sector majority of the respondent selected private accounting sector over public accounting sector. Hence, Policy makers must help make the public accounting sector more attractive by educating students on the importance of being a public servant. Despite the limitations of the study It would still be helpful to Policy makers to make new and modify their strategies in light of the issues identified.

Keywords: Tertiary Accounting Students, Perception, Certified Public Accountant, Career Job Intentions.

DOI: 10.7176/RJFA/10-16-02

Publication date: August 31^st 2019