Accounting Students' Perceptions of Work-Life Balance, Accounting Career Image and Intention to Pursue Accounting Careers

Autor/inn/en	Hatane, Saarce Elsye; Emerson, Bernard; Soesanto, Olievia; Gunawan, Ruth Arum; Semuel, Hatane
Titel	Accounting Students' Perceptions of Work-Life Balance, Accounting Career Image and Intention to Pursue Accounting Careers
Quelle	In: Higher Education, Skills and Work-based Learning, 12 (2022) 3, S.401-418 (18 Seiten) PDF als Volltext Verfügbarkeit
Zusatzinformation	ORCID (Hatane, Saarce Elsye) ORCID (Emerson, Bernard) ORCID (Soesanto, Olievia) ORCID (Gunawan, Ruth Arum) ORCID (Semuel, Hatane)
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	2042-3896
DOI	10.1108/HESWBL-09-2020-0209
Schlagwörter	Accounting; Student Attitudes; Work Life Expectancy; Professional Identity; Intention; Foreign Countries; College Students; Indonesia + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Schülerverhalten; Ausland; Collegestudent; Indonesien
Abstract	Purpose: The purpose of this study is to discover the impact of work-life balance on the intention to pursue accounting careers through accounting career image. Design/methodology/approach: The study managed to collect 693 closed questionnaires, using the five-point Likert Scale, from accounting students in several universities in Java, Sulawesi and Kalimantan, as the three most densely populated islands in Indonesia. The research model is analysed using partial least square method as a part of structural equation modelling. Findings: There are positive and significant influences between work-life balance and the intention to pursue accounting career when supported by accounting career image. The positive perception of accounting career image motivates accounting students to pursue accounting careers. Accounting students argue that attaining a balance between work and personal life can improve positive perceptions of accounting careers, which drive them to pursue a career in accounting. Work-life balance is an essential factor due to the fact that it can, directly and indirectly, affect the intention to pursue accounting careers. In addition, positive image of accounting profession is found to be able to strengthen the positive influence of the work-life balance to pursue accounting careers. Research limitations/implications: Further studies can continue along the line of this study as the intention to choose an accounting career can change from time to time. In addition, the generational difference may create a discrepancy in perception and orientation in choosing accounting careers. Therefore, future studies should consider a broader scope and more updated objects. Practical implications: The findings suggest that working experience is an essential part for accounting students in choosing accounting careers, and so higher education institutions need to consider including field work-practice in their curriculums. Companies are also expected to prioritise work-life balance since it will motivate accounting students to choose an accounting career. Originality/value: This study investigates the link between work-life balance and decisions to pursue accounting careers through accounting students' perceptions in Indonesia. This study combines the influences of work-life balance and accounting career image on the intention to pursue accounting careers in one model, in which accounting career image is the mediating variable in the indirect link of work-life balance. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2024/1/01