Siapkah Generasi Z Menjadi Akuntan Publik di Era Digital?

Charoline Cheisviyanny; Sany Dwita; Herlina Helmy; Vita Fitria Sari

Authors

Charoline Cheisviyanny Universitas Negeri Padang, Indonesia
Sany Dwita Universitas Negeri Padang, Indonesia
Herlina Helmy Universitas Negeri Padang, Indonesia
Vita Fitria Sari Universitas Negeri Padang, Indonesia

Keywords:

Gen Z, Public Accountant, Digital Era, CPA Exam

Abstract

Indonesia, similar to some other countries, are now facing public accountant shortage. The aim of this research is to provide understandings on accounting students’ and graduates’ (1) perceived obstacles in entering public accountant profession and (2) readiness in facing challenges of the digital era. The survey design was used to collect accounting students’ and graduates’ responses in Indonesia with regards to the research’s aims. Since the accounting students are Gen Z and the accounting graduates are Gen Y or Gen X, this study used The Theory of Generation. The study revealed that (1) CPA exam is the biggest obstacles for accounting students and graduates to enter public accountant profession and (2) the readiness of accounting graduates is significantly different (greater) than that of accounting students. The results of the study have implication to many related parties in regards to learning methods, dynamic work environments, examination/training methods, and parenting styles.

Author Biography

Charoline Cheisviyanny, Universitas Negeri Padang

Jurusan Akuntansi

References

Arnita, V. (2018). Pengaruh Orangtua Terhadap Mahasiswa Akuntansi Dalam Pemilihan Karir Menjadi Profesi Akuntan. Jurnal Akuntansi Dan Bisnis: Jurnal Program Studi Akuntansi, 4(2), 19. https://doi.org/10.31289/jab.v4i2.1818

Asmoro, T. K. W., Wijayanti, A., & Suhendro, S. (2016). Determinan Pemillihan Karir Sebagai Akuntan Publik oleh Mahasiswa Akuntansi. Jurnal Dinamika Akuntansi Dan Bisnis. https://doi.org/10.24815/jdab.v2i2.4213

Bagley, P. L., Dalton, D., & Ortegren, M. (2012). The factors that affect accountants’ decisions to seek careers with big 4 versus non-big 4 accounting firms. Accounting Horizons, 26(2), 239–264. https://doi.org/10.2308/acch-50123

Cheisviyanny, C., Dwita, S., Septiari, D., & Helmayunita, N. (2022). Career choice factors of Indonesian accounting students. Revista Contabilidade e Financas, 33(90), 1–15. https://doi.org/10.1590/1808-057x20221475.en

Chou, H. P. (2012). Cyber Smart Parenting. PT Visi Anugerah Indonesia.

Dalton, D. W., Buchheit, S., & McMillan, J. J. (2014). Audit and tax career paths in public accounting : an analysis of student and professional perceptions. Accounting Horizons, 28(2), 213–231.

Francis, T., & Hoefel, F. (2018). Generation Z McKinsey. McKinsey & Company, 10. https://www.mckinsey.com/~/media/McKinsey/Industries/Consumer Packaged Goods/Our Insights/True Gen Generation Z and its implications for companies/Generation-Z-and-its-implication-for-companies.ashx

Haslinah, M., Sufri, M., Salleh, M. M., & Nordin, M. (2016). Factors influencing career choice of accounting students in University Putra Malaysia: qualitative pilot study. Journal of Advanced Research in Business and Management Studies.

Hsiao, J., & De Castro Casa Nova, S. P. (2016). Generational approach to factors influencing career choice in accounting. Revista Contabilidade e Financas, 27(72), 393–407. https://doi.org/10.1590/1808-057x201602980

IAI. (2016). Kejar Ketertinggalan Akuntan di ASEAN IAI Siapkan Sertifikasi dan Penataan Profesi. http://iaiglobal.or.id/v03/berita-kegiatan/detailberita-895=siaran-pers--iai-icaew-seminar-

Indeed. (2021). Top 100 Highest-Paying Jobs. https://www.indeed.com/career-advice/finding-a-job/top-100-highest-paying-jobs

Karina, R., & Wijaya, M. P. (2021). Analisis pengaruh persepsi mahasiswa akuntansi terhadap profesi akuntan di kota Batam. CoMBInES-Conference on Management Business Innovation Education and Social Science, 1(1), 1701–1711. https://journal.uib.ac.id/index.php/combines/article/view/4558

Levy, J. J., Richardson, J. D., Lounsbury, J. W., Stewart, D., Gibson, L. W., & Drost, A. W. (2011). Personality traits and career satisfaction of accounting professionals. Individual Differences Research, 9(4), 238–249.

Mengiste, T., Worku, A., & Agalu, G. (2015). Factors that Affect Students ’ Career Choice in Accounting: A Case of Bahir Dar University Students. Research Journal of Finance and Accounting.

Nugroho, R. S. (2016). Pengantar Teori Generasi Strauss-Howe. Majalah Ganesha, 1–5. https://drive.google.com/file/d/0B-scj0mGL9jxUzdxc0h5V1Njcm8/view

Rakhmah W., D. N., & Azizah, S. N. (2020). Memahami Generasi PascaMilenial: Sebuah Tinjauan Praktik Pembelajaran Siswa. Jurnal Masyarakat Indonesia, 46(1), 49–64. http://jmi.ipsk.lipi.go.id/index.php/jmiipsk/article/view/866

Rianto, E. P., Wirawat, N. G. P., Mertha, M., & Sujana, I. K. (2020). The Influence of Intrinsic Factor , Student Perception , Accounting Learning , Family , and Peers in Accounting Student Interest in Bali , Indonesia to Becoming Professional Accountant. American Journal of Humanities and Social Sciences Research (AJHSSR), 9(1), 264–271.

Senoadi, Y. P. (2015). Faktor-Faktor yang Mempengaruhi Pemilihan Karir Lulusan Sarjana Menjadi Akuntan Publik. Media Riset Akuntansi, Auditing & Informasi.

Shumba, A., & Naong, M. (2012). Factors Influencing Students’ Career Choice and Aspirations in South Africa. Journal of Social Sciences. https://doi.org/10.1080/09718923.2012.11893096

Sidig, D., & Sinaga, A. (2020). What Explains Students’ Intentions To Pursue Public Accountants As a Career? Jurnal Akuntansi Dan Keuangan Indonesia, 17(1). https://doi.org/10.21002/jaki.2020.03

Srirejeki, K., Supeno, S., & Faturahman, A. (2019). Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant. Binus Business Review, 10(1), 11–19. https://doi.org/10.21512/bbr.v10i1.5232

Sulistyawati, I. A., Ernawati, N., & Sylviana, N. (2013). Persepsi Mahasiswa Akuntansi Mengenai Faktor-Faktor yang Mempengaruhi Pemilihan Kurir. Jurnal Dinamika Akuntansi Dan Bisnis, 5(2), 86–98.

Tan, L. M., & Laswad, F. (2006). Students’ beliefs, attitudes and intentions to major in accounting. Accounting Education, 15(2), 167–187. https://doi.org/10.1080/09639280600787194

Umar, I. (2014). Factors Influencing Students’ Career Choice in Accounting: The Case of Yobe State University. Research Journal of Finance and Accounting, 5, 59–62.

van Zyl, C., & de Villiers, C. (2011). Why some students choose to become chartered accountants (and others do not). Meditari Accountancy Research, 19(1/2), 56–74. https://doi.org/10.1108/10222521111178637

Wen, L., Hao, Q., & Bu, D. (2015). Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation. Accounting Education, 24(4), 341–359. https://doi.org/10.1080/09639284.2015.1051561

Wen, L., Yang, H. (Chris), Bu, D., Diers, L., & Wang, H. (2018). Public accounting vs private accounting, career choice of accounting students in China. Journal of Accounting in Emerging Economies, 8(1), 124–140. https://doi.org/10.1108/JAEE-09-2016-0080

Xixu, S., Bingyue, L., & Nair, R. K. (2019). Factors That Influence the Undergraduate Accounting Students In UCSI University To Choose External Auditing As A Career Choice. Proceeding of EBIMCS ’19: 2019 2nd International Conference on E-Business, Information Management and Computer Science, Kuala Lumpur, Malaysia.

Yean, T. F., & Chin, T. L. (2019). Parental Influence and Undergraduates’ Career Choice Intentions. Sains Humanika, 11(2–2), 1–5. https://doi.org/10.11113/sh.v11n2-2.1661

Zhang, C. (Abigail), Dai, J., & Vasarhelyi, M. A. (2018). The Impact of Disruptive Technologies on Accounting and Auditing Education How Should the Profession Adapt? https://www.cpajournal.com/2018/09/13/the-impact-of-disruptive-technologies-on-accounting-and-auditing-education/