Accounting Students’ Perception and Interest in Auditor Profession: The Role of Learning Experience and Setting



Author (s)


(1) * Yuli Widi Astuti   (Universitas Negeri Malang)  
        Indonesia
(2)  Sriyani Mentari   (Universitas Negeri Malang)  
        Indonesia
(3)  Vega Wafaretta   (Universitas Negeri Malang)  
        Indonesia
(*) Corresponding Author

Abstract


The purpose of this study is to examine the role of learning and teaching in forming interest in auditor profession, by adjusting an experience as a learning experience and replacing work setting with learning setting. It explains the role of the learning experience (affective aspects) and learning setting (cognitive aspects) to form students’ perception and interest in auditor profession. This study tests path analysis among motivation, learning experience, learning setting, social, perception, and interest. The questionnaire was distributed directly to 5th-semester students in Accounting Department in one of a state university in Indonesia who had taken auditing courses. Questions were given to measure all constructs using a Likert scale of 1 to 5. Motivation in learning audit has a crucial role in forming interest. The learning experience encourages interest, whereas learning setting does not. Social aspect represented by parents and peers also have influences on building interest. However, motivation, learning setting, and learning experience do not form perception. Perception related to status, value, and career prospect of auditor also does not affect interest. Limitation of this study is limited samples and the need to improve indicators of perception to result better findings. This study implicates that students’ interpersonal interaction with lecturers, parents, and peers is important. Lecturers could build motivation, provide a learning experience, and increase interest in the particular profession. Parents and peers could direct interest.


Keywords

Interest, perception, auditor profession, learning experience, learning setting



Full Text: PDF



References


Berg, H. V. D., Manstead, A. S. R., Plight, J. V. D. and Wigboldus, D. H. J. (2006), “The impact of affective and cognitive focus on attitude formation”, Journal of Experimental Social Psychology, Vol. 42, No. 3, pp. 373–79.

Bolliger, D. U. and Martindale, T. (2004), “Key factors for determining student satisfaction in online courses”, International Journal of E-Learning, Vol. 3, No. 1.

Byrne, M. and Willis, P. (2005), “Irish secondary students’ perceptions of the work of an accountant and the accounting profession”, Accounting Education, Vol. 14, No. 4, pp. 367–381.

Dennis, Jessica M., et al. (2005), “The role of motivation, parental support, and peer support in the academic success of ethnic minority first-generation college students.” Journal of College Student Development, Vol. 46, No. 3, pp. 223–236.

Djaali. (2009), Psikologi Pendidikan, Bumi Aksara, Jakarta.

Dowall, T. Mc., Jackling, B. and Natoli, R. (2012), “Are we there yet? Changing perceptions of accounting as a career preference”, The International Journal of Learning, Vol. 18, No. 4.

Germanou, E., Hassall, T. and Tournas, Y. (2009), “Students’ perceptions of the accounting profession: a work values approach”, Asian Review of Accounting, Vol. 17, No. 2, pp. 136–148.

Hejazi, R. and Bazrafshan, A. (2013), “The survey of graduated accounting students’ interest in management accounting: evidence of Iran”, Open Journal of Accounting, Vol. 2, pp. 87–93.

Hutaibat, K. A. (2012), “Interest in the management accounting profession: accounting students’ perceptions in Jordanian universities”, Asian Social Science, Vol. 8, No. 3, pp. 303–316.

Manganaris, P. and Spathis, C. (2015), “Greek students’ perceptions of an introductory accounting course and the accounting profession”, Advances in Accounting Education: Teaching and Curriculum Innovations, Vol. 13, pp. 59–85.

Mbawuni, J. (2015), “Examining students’ feelings and perceptions of accounting profession in a developing country: the role of gender and student category”, International Education Studies, Vol. 8, No. 6, pp. 9–23.

Packer, J. (2004), "Motivational Factors and the Experience of Learning in Educational Leisure Setting", Doctoral Thesis, Queensland University of Technology, available at: https://core.ac.uk/download/pdf/10884610.pdf (accessed July 2017).

Paechter, M., Maier, B. and Macher, D. (2010), “Students’ expectations of, and experiences in e-learning: their relation to learning achievements and course satisfaction”, Computers & Education, Vol. 54, pp. 222–229.

Pine, B. J. and Gilmore, J. H. (1999), "The show must go on", in The Experience Economy: Work Is Theatre and Every Business a Stage, Harvard Business School Press, available at: http://www.labster8.net/wp-content/uploads/2014/03/Pine-Gilmore.pdf (accessed August 2017).

Radovan, M. and Makovec, D. (2015), “Relations between students’ motivation, and perceptions of the learning environment”, CEPS Journal, Vol. 5, No. 2, pp. 115–138.

Robbins, S. P. and Judge, T. A. (2013), Organizational Behavior, 15th ed., Pearson Education, Inc, available at: http://bba12.weebly.com/uploads/9/4/2/8/9428277/organizational _behavior_15e_-_stephen_p_robbins__timothy_a_judge_pdf_qwerty.pdf (accessed July 2017).

Ros, M., Schwartz, S. H. and Surkiss, S. (1999), “Basic individual values, work values, and the meaning of work”, Applied Psychology: An International Review, Vol. 48, No. 1, pp. 49–71.

Schiefele, U. (1991), “Interest, learning, and motivation”, Educational Psychologist, Vol. 26, No. 3 & 4, pp. 299–323.

Warrick, C. S., Daniels, B. and Scott, C. (2008), “Accounting students’ perceptions on employment opportunities”, Research in Higher Education Journal, Vol. 7, pp. 1-10


Article View

Abstract views : 131 times | PDF files viewed : 88 times



Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 Proceedings of ICEBAM

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.