e-journal

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

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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.

Keywords Accounting, Perception, Accounting education, Japan

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Informasi Detail

Judul Seri

Asian Review of Accounting

No. Panggil

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Penerbit

: Emerald Group., 2009

Deskripsi Fisik

Asian Review of Accounting Vol. 17 No. 1, 2009 pp. 5-22

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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