Recruit researchers Join for free Login

Article

Interest in the Management Accounting Profession: Accounting Students'

Perceptions in Jordanian Universities

February 2012 · Asian Social Science 8(3)

DOI: 10.5539/ass.v8n3p303
Authors:

Khaled Abed Hutaibat

8.15 · Mu’tah University

Request full-text Download citation Copy link

To read the full-text of this research, you can request a copy directly from
the author.

Citations (25) References (52)

Abstract

This study is a first attempt seeking to

explore perceptions of accounting Discover the world's
students regarding their interest in the research
management accounting profession.
Furthermore, this study aims to discuss 17+ million
and clarify the main factors that have members
already influenced and may influence in 135+
future students' interest to pursue a million
professional qualification in publications
management accounting. The study has
700k+
considered and used the theory of
research
planned behaviour in examining the Join for free
projects
factors that influence students' interest
to major or not to major in a particular
discipline. The sample of this
exploratory study was final year
accounting students of two reputable
Jordanian universities. Based on a
questionnaire survey, data of 118
respondents were used for analysis. The
study's findings show that accounting
students prefer public accounting as
their first choice of career, rather than
management accounting. Job
opportunities and income were the
most important factors that
discouraged students to be interested in
the management accounting
profession. On the other hand, it was
suggested that support from companies
to pursue the management accounting
profession was the most important
factor suggested to enhance students'
interest in this branch of the accounting
profession.

No full-text available

Request the
 article directly
from the Request full-text
author on
ResearchGate.

Citations (25) References (52)

... The greater the exposure of information

related to career, the better students can
make decision on their career path (Ghani
and Said, 2009). A study by Hutaibat
(2012) found that accounting students
have more interest on being financial
accountants rather than management
accountants as there are more career
exposure given in term of financial
accountants" career rather than career
exposure in management accountants at
universities. Prior studies have found that
exposure about the accounting related
career by accounting practitioners will
influence students" choice of career path in
accounting (Sugahara and Boland,
2006;Ghani et al. 2008;and Hutaibat, 2012).
...
... A study by Hutaibat (2012) found that
accounting students have more interest on
being financial accountants rather than
management accountants as there are
more career exposure given in term of
financial accountants" career rather than
career exposure in management
accountants at universities. Prior studies
have found that exposure about the
accounting related career by accounting
practitioners will influence students" choice
of career path in accounting (Sugahara and
Boland, 2006;Ghani et al. 2008; and
Hutaibat, 2012) . ...
... This finding is contradictory to the
previous studies conducted by Yen Hong Ng
et. al. (2017), Hutaibat (2012) , Ghani et. al.
(2008), and Sugahara and Boland (2006)
which concluded that career exposure has a
positive relationship with career path. ...

Career Path in Accounting: What are the drivers?

Article
Jun 2018
Ooi Geok Thing · Dayana Jalaludin
View

... According to Hutaibat (2012) , in Jordan

the most important factor that discouraged
interest in the management accounting
profession among accounting students is
the influence of job opportunities and
income, while accounting students' interest
is considerably influenced by family, friends
and accounting instructors' opinion
respectively. Dalci et al. (2013) researched
into whether there were statistically
significant differences in the influence that
various career-choice factors may have on a
decision to choose accounting and non-
accounting majors in Iran. ...
 ... In the extant literature, job outcomes
have been found as one of the factors that
act as motivation for individuals' choice of
majors, jobs and careers (Albrecht & Sack,
2000;Karakaya, Quigley, & Bingham,
2011;Peltier, Cummins, Pomirleanu, Cross, &
Simon, 2014). In this regard, Hutaibat
(2012) found that the most important
factor having discouraged their interest in
the management accounting profession
among accounting students in Jordan was
the influence of job opportunities and
income. Dalci et al. (2013) also found that
students who intended to pursue an
accounting career placed significantly
greater importance on financial factors. ...
... Fourth, this study found that accounting
job outcomes positively influences career
intentions. This finding is consistent with
many previous studies in career choices in
general (Albrecht & Sack, 2000;Karakaya et
al., 2011;Peltier et al., 2014) and accounting
literature in particular (e.g., Dalci et al.
2013; Hutaibat, 2012) . This means that job
outcome factors such as remuneration
(income, bonuses and allowance) and job
satisfaction, among others continue to be
critical career-choice determinants, which
motivate accounting students' intentions to
pursue careers in accounting. ...

Modelling Job-related and Personality Predictors

of Intention to Pursue Accounting Careers amon…
Article Full-text available
Dec 2015
Joseph Mbawuni · Simon Nimako

View Show abstract

... The greater the exposure of information

related to career, the better students can
make decision on their career path (Ghani
and Said, 2009). A study by Hutaibat
(2012) found that accounting students
have more interest on being financial
accountants rather than management
accountants as there are more career
exposure given in term of financial
accountants" career rather than career
exposure in management accountants at
universities. Prior studies have found that
exposure about the accounting related
career by accounting practitioners will
influence students" choice of career path in
accounting (Sugahara and Boland,
2006;Ghani et al. 2008;and Hutaibat, 2012).
...
... A study by Hutaibat (2012) found that
accounting students have more interest on
being financial accountants rather than
management accountants as there are
more career exposure given in term of
financial accountants" career rather than
career exposure in management
accountants at universities. Prior studies
have found that exposure about the
accounting related career by accounting
practitioners will influence students" choice
of career path in accounting (Sugahara and
Boland, 2006;Ghani et al. 2008; and
Hutaibat, 2012) . ...
... This finding is contradictory to the
previous studies conducted by Yen Hong Ng
et. al. (2017), Hutaibat (2012) , Ghani et. al.
(2008), and Sugahara and Boland (2006)
which concluded that career exposure has a
positive relationship with career path. ...
Career Path in Accounting: What are the drivers?
Article
Dec 2018

View

... Financial reward and job opportunity

influence students who only have little initial
interest for having qualification as chartered
accountant. Accounting degree students
prefer to work in public accounting rather
than management accounting due to the
external rewards such as financial reward
and job opportunities (Hutaibat, 2012) .
Based on research by Zyl & Villiers (2011)
indicates that a wide area of working
opportunities and job security influence
students mostly in choosing their career to
be chartered accountant. ...
... Whenever they feel easy to cope with any
new updates about accounting knowledge
and able to learn it, they have the tendency
to pursue in professional accounting
profession. Hutaibat (2012) found that,
there were positive relationship exist
between CGPA and preferences to be
chartered accountant. However, in the study
of Yusoff et al. (2011), CGPA does not
reflect students' knowledge about the
professional accounting. ...
... Thus, the hypothesis 6 supported.
Moreover, the result supported with
previous study by Hutaibat (2012) which
states that positive relationship exist
between CGPA and preferences to be
chartered accountant. Yusoff et al. (2011)
revealed that CGPA does not reflect
students' knowledge about the professional
accounting. ...

Reasons To Choose Chartered Accountant As

Profession
Conference Paper Full-text available
Jul 2018
Azrinawati mohd remali

View Show abstract

... Individuals comprise of experts, for

example, CFOs, CEOs, budgetary controllers
and others in the field of corporate
accounting and money related
administration. (Hutaibat, 2012) clarified
that the absence of inclination for
administration accounting could be
because of the absence of formal
instruction in administration accounting.
The Past writing uncovered that other
impacting component utilizing the social
psychological profession hypothesis
incorporate characteristic moti-vation,
extrinsic motivation, outsiders impact and
career introduction. ...
... Intrinsic Motivation was measured using
five construct from Odia and Ogiedu (2013),
Career exposure measured from Hutaibat
(2012) , Career Path from Yusuf (2011) both
have five items, Source of Information from
Media (TV, Radio, Magazine, Newspaper,
Internet) and Recruitment and selection
from Kolvereid (1996). Each item used a
five-point Likert scale, ranging from strongly
disagrees, disagree, neutral, agree, to
strongly agree. ...

Relationship of HR Practices and Career Path: A

Perspective of Accounting Studies
 Article Full-text available
Jan 2019
Rizwan Khan

View Show abstract

... Past research has found several factors

that influence students' interest in particular
accounting majors such as intellect,
personal styles, job prospects, family
background, parental pressures, culture,
market focus and the curricular options
made available by universities are
categories of such factors (e.g., Simons,
Lowe, & Stout, 2004;Tan & Laswad,
2006;Hoffjan, Nevries, & Stienemann, 2009).
Other career intention choice-factors
include students' perceptions of
accountants (Sugahara et al., 2007), role of
self-efficacy in enhancing success in
professional accounting careers
(Subramaniam & Freudenberg (2007),
knowledge about accounting professional
(Yusoff, Omar, Awang, Yusoff, & Jusoff,
2011;Mohamad, 2004), professional
perceptions of uniqueness and uncertainty
(Azevedo & Sugahara, 2012), job
opportunities, income and financial-related
factors (Hutaibat, 2012; Dalci et al. (2013).
In particular, Deci et al. (2013) concluded
that intrinsic factors, aptitude for and
genuine interest in the subject, perception
of the accounting course, and perception of
the accounting profession are not found to
have significant influence on students'
decision to major in accounting and,
therefore, intention to pursue an accounting
career as suggested by results of prior
research (e.g., Horowitz & Riley, 1990;Cohen
& Hanno, 1993;Mauldin et al., 2000). ...
... In the extant literature, job outcomes
have been found as one of the factors that
act as motivation for individuals' choice of
majors, jobs and careers (Albrecht & Sack,
2000;Karakaya, Quigley, & Bingham,
2011;Peltier, Cummins, Pomirleanu, Cross, &
Simon, 2014). In this regard, Hutaibat
(2012) found that the most important
factor having discouraged their interest in
the management accounting profession
among accounting students in Jordan was
the influence of job opportunities and
income. Dalci et al. (2013) also found that
students who intended to pursue an
accounting career placed significantly
greater importance on financial factors. ...

Modelling Intention to Pursue Business Careers:

A PLS-SEM Multi-Group Analysis of Ghanaian…
Conference Paper Full-text available
Feb 2015
Simon Nimako · Joseph Mbawuni

View Show abstract

... Finally, studies in the literature also put

emphasis on the career interest in
accounting profession. These studies
investigated how attitudes , image (Mc
Dowall et al., 2012), race (Yang et al., 2012),
values (Baker, 1976), other factors (e.g., job
opportunities and income) (Hutaibat, 2012)
influence students' career interest in
accounting. Table 1 summarizes the studies
in the literature that focused on the
accounting profession. ...
BUSINESS STUDENTS' CAREER INTEREST IN
ACCOUNTING PROFESSION: AN EXPLORATORY…
Article Full-text available
Jul 2015
Mahmut Yardimcioglu · Şebnem Ada

View Show abstract

... In addition, the research also states that

undergraduate students are familiar with
the chosen profession as it is introduced
very well during the lecture. The information
then forms a perception that gives direction
to the career decision (Hutaibat, 2012 ; and
Samsuri, Samsuri, Arifin and Hussin, 2016).
...

Career Decision of Accounting Students and Its

Influencing Factors: A Study of University…
Article Full-text available
Jan 2017
Harnovinsah Harnovinsah

View Show abstract

... Some other researches indicate doing

something valuable, good work rewarded,
job intellectually stimulating, and prepare
self for the advancement and use of
specific education/abilities are also
important [14]. It is said that some factors
that might impact students' interest are as
follows: intellect, personal styles, job
prospects, family background, parental
pressures, perceptions of different
disciplines, culture, first accounting
principles course, accounting instructors
parents, relatives, or friends, market focus,
and the curricular options made available by
universities [10] . Also, firm personnel,
opportunities for advancement and firm
location are important factors in interest in
management accounting [15]. ...

The Survey of Graduated Accounting Students’

Interest in Management Accounting: Evidence of…
Article Full-text available
Jan 2013
Rezvan Hejazi · Ameneh Bazrafshan

View Show abstract

... Surveying graduate accounting students

in Iran showed that students "believe that
the shortage of appropriate text books
about management accounting,
unawareness of management accounting
certificates, the shortage of seminars and
workshops about management accounting,
the existed limitations and barriers to
research in the field of management
accounting, firms' disinterest in
implementing management accounting new
techniques, engaging universities in merely
theoretical matters, the absence of
sufficient courses about management
accounting in universities, journals'
ignorance of management accounting, the
absence of sufficient curriculum in
universities about management accounting
lead to a decrease in students' interest in
management accounting" [7]. Inspecting
 accounting students in Jordanian
universities showed that "Job opportunities
and income were the most important
factors that discouraged students to be
interested in the management accounting
profession" [8] . Investigating the
perception of accounting professionals with
respect to using International Financial
Reporting Standards (IFRS) in Bahrain
showed that "Nationalism may well
continue to be a major impediment to global
adoption of IFRS" [9]. ...

Becoming a CPA —How to Attract University

Students to the Accounting Profession Using…
Article Full-text available
Apr 2016
Hasan El-Mousawi · Abdulrazzak Charbaji

View Show abstract

... More specifically, compared to non-

accounting students, accounting students
have been found to place more importance
on extrinsic interests [13,14]. The reason for
undergraduate accounting students
choosing public accountant instead of
management accountant is related extrinsic
interests such as job opportunities and
salary income [15] . A study by Mazni and
Zamzulailai revealed that among Malaysian
accounting students, they choose public
accountant as a career option because of
consideration such opportunity of
advancement, office atmosphere, and
expected future salary [16]. ...

Exploring the Determinants of Intrinsic Interest

among Undergraduate Accounting Students
Article
Aug 2018
Sofik Handoyo
View

... Finally, studies in the literature also put

emphasis on the career interest in
accounting profession. These studies
investigated how attitudes , image (Mc
Dowall et al., 2012), race (Yang et al., 2012),
values (Baker, 1976), other factors (e.g., job
opportunities and income) (Hutaibat, 2012)
influence students' career interest in
accounting. Table 1 summarizes the studies
in the literature that focused on the
accounting profession. ...

BUSINESS STUDENTS CAREER INTEREST IN

ACCOUNTING PROFESSION: AN EXPLORATORY…
Article Full-text available
Jul 2015
Mahmut Yardimcioglu · Şebnem Ada

View Show abstract

... In recent years, the starting salary for

accounting graduates should be more than
RM 2,000 since the expenditure and cost of
living especially in the big cities is currently
very high. Hutaibat (2012) has investigated
the perceptions of accounting students'
interest in the management accounting
profession. The researcher used data
 analysis and the results indicated that job
opportunities and income is the most
important factor that encourages the
students' interest in management
accounting profession. ...

Perception of Undergraduate Accounting

Students towards Professional Accounting Career
Article Full-text available
Jun 2016
Azni Suhaily Binti Samsuri · Tengku Rahimah
Tengku Arifin · Suhaili Binti HUSSIN

View Show abstract

... The factors that involved related to such

behavior are attitude toward the behavior
(A), which refers to the degree to which the
person has a favorable or unfavorable
evaluation of the behavior in question;
subjective norm (SN), which refers to the
perceived social pressure to perform or not
to perform the behavior; and perceived
behavioral control (PBC), defined as the
ease or difficulty of performing the behavior.
The common rule that was implied in this
model is, the more favorable the attitude
and subjective norm with respect to a
behavior, and the greater the perceived
behavioral control, the stronger an
individual's intention to perform the
behavior under consideration (5, 6). In other
words, the stronger the intention to engage
in a behavior, the more likely should be its
performance (6). ...

The Intention of Accounting Students in Pursuing

Professional Qualification
Article
Aug 2018
Maisarah Mohamed Saat · Annur Azizah
Ismail · Noriza Mohd. Jamal · Suresh
Ramakrishnan

View Show abstract

Students criteria, perceptions and personality that

determine the choice of a professional path…
Article
May 2016
Gabriela-María Farías-Martínez · Gabriela
Monforte-García · Maricela García-Montoya · Luis-
Enrique Prott-Maldonado

View Show abstract

TEORIA DO COMPORTAMENTO PLANEJADO E

CONTABILIDADE: UM ESTUDO SOBRE A…
Article Full-text available
Aug 2020
Tayná Cruz Batista · Ronan Reis Marçal

View Show abstract

Factors influencing accounting students’ career

paths
Article
Apr 2017 · J Manag Dev
Yen-Hong Ng · Sue-Pei Lai · Zhi-Peng Su · Han Lee

View Show abstract

Students’ Intention to pursue a career in
Accounting from the Perspective of the theory o…
Article Full-text available
Mar 2018
Edicreia Andrade dos Santos · Ivanildo
Viana Moura · Lauro Brito De Almeida

View

The Behavioral Intention of Malaysian Students

Toward Accounting Discipline
Article Full-text available
Sep 2013
Gholamreza Zandi · Babak Naysary · Say
Sok Kwan

View Show abstract

Pengaruh Kecerdasan Emosional, Kecerdasan

Spiritual, dan Perilaku Belajar pada Tingkat…
Article
Oct 2018
Ida Ayu Clara Agustin · I Ketut Sujana

View Show abstract

FACTORS THAT INFLUENCE THE PERCEPTIONS

OF A PROFESSIONAL ACCOUNTING CAREER…
Article Full-text available
Sep 2019
D T Amarathunga · Roshan Ajward

View Show abstract

The Effects of Social Cognitive Career Theory and

Religiosity towards Career Preference in Sharia…
Conference Paper
Jan 2019
Afridita Yulianty · Evony Silvino Violita

View

Factors That Influence the Undergraduate

Accounting Students In UCSI University To…
Conference Paper
Aug 2019
Shao Xixu · Liu Bingyue · Radha Krishnan Nair
View

Accounting Students' Perception on Skills and

Attributes Required Becoming Management…
Conference Paper
Aug 2019
Sam Kim Hung · Por Siew Ching · Lim Ai Fen
View

To be or not to be: An investigation of accounting

students’ career intentions
Article
Apr 2015 · Educ + Train
Zauwiyah Ahmad · Hishamuddin Ismail ·
Anantharaman R.N

View Show abstract

Recommendations Discover more

Project

Business Model in the era of Disruption

Khaldoon Abed Al-Htaybat · Larissa von Alberti-Alhtaybat · Khaled Abed Hutaibat

View project

Article

Educational standards for management accountants: A critical need

March 1984 · Journal of Accounting Education
E.J. DeMaris · Benny R. Copeland

The last five years have seen the development of a trend that may be characterized as “the professionalization of accounting
education”. One major element of this movement has been the development of a formal recommended curriculum for students
planning a career in public accounting. However, a similar proposed curriculum for management accounting students has not resulted.
Although the ... [Show full abstract]

Read more

Last Updated: 01 Oct 2020

Company Support Business solutions

About us Help Center Advertising

News Recruiting
Careers

© 2008-2020 ResearchGate GmbH. All rights reserved. Terms · Privacy · Copyright · Imprint