Article Sidebar

Download
Full text PDF
Statistic
Read Counter : 497 Download : 528

Downloads

Download data is not yet available.

Main Article Content

Abstract

Purpose – Using Social Cognitive Career Theory (SCCT), this study tries to find out what factors influence accounting students' intention to be-come Sha¬ria Accountants. This research also investigates the university envoronment’s moderating effect (Islamic-Based University vs Public University).
Methodology – The participants in this study were chosen using a purposive sampling method from undergraduate accounting students in Yogyakarta who had completed Shariah accounting or related courses. A total of 231 people took part in this study. SmartPLS 3.0 was used to conduct the multigroup analysis in this study.
Findings – The results of this study indicate that self-efficacy and outcome expectations have a significant and positive effect on the intention of accounting students to become Shariah Accountants. In addition to that, the influence of self-efficacy on intention is moderated by the university environment, in which the role of self-efficacy becomes more important for students from Islamic-based universities than those from public universities
Implications – This research is useful for universities majoring in accounting to support accounting students to become sharia accountants. Islamic-based universities and public universities need to improve knowledge and skills of Islamic accounting and finance to increase students' self-efficacy regarding Islamic accounting. Lecturers need to convey information to students about the various benefits obtained by sharia accountants to encourage students to become sharia accountants.
Originality – This study contributes to the growing empirical literature on accounting education. This article offers the importance of considering the university environment in the SCCT framework to understand the intentions of accounting students to become sharia accountants.

Keywords

Social Cognitive Career Theory Self-Efficacy Outcome Expectation Certified Sharia Accountant

Article Details

License

Copyright (c) 2022 Muamar Nur Kholid, Yunice Karina Tumewang, Hanudin Amin

Creative Commons License

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

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Author Biographies

Muamar Nur Kholid, Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Lecturer

Hanudin Amin, Labuan Faculty of International Finance, Universiti Malaysia Sabah

Lecturer

How to Cite
Kholid, M. N., Tumewang, Y. K., & Amin, H. (2022). Aspirations to become a sharia accountant: A multigroup analysis between Islamic and public university. Jurnal Ekonomi & Keuangan Islam, 8(2), 182–196. https://doi.org/10.20885/JEKI.vol8.iss2.art3
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX
Crossref
Scopus
Google Scholar
Europe PMC

References

  1. Adebusuyi, A. S., Adebusuyi, O. F., & Kolade, O. (2022). Development and validation of sources of entrepreneurial self-efficacy and outcome expectations: A social cognitive career theory perspective. The International Journal of Management Education, 20(2), 100572. https://doi.org/10.1016/j.ijme.2021.100572
  2. Ahmad, Z., Ismail, H., & Anantharaman, R. N. (2015). To be or not to be: An investigation of accounting students’ career intentions. Education and Training, 57(3), 360–376. https://doi.org/10.1108/ET-03-2014-0025
  3. Anderson, S. L., & Betz, N. E. (2001). Sources of social self-efficacy expectations: Their measurement and relation to career development. Journal of Vocational Behavior, 58(1), 98–117. https://doi.org/10.1006/jvbe.2000.1753
  4. Bandura, A. (1986). Social foundation of thought and action: A social cognitive theory. Prentice Hall.
  5. Bandura, A. (1997). Self-efficacy: The exercise of control. New York, NY: W.H. Freeman
  6. Belchior, R. F., & Lyons, R. (2021). Explaining entrepreneurial intentions, nascent entrepreneurial behavior and new business creation with social cognitive career theory–a 5-year longitudinal analysis. International Entrepreneurship and Management Journal, 17(4), 1945-1972. https://doi.org/10.1007/s11365-021-00745-7
  7. Betz, N. E., & Hackett, G. (1981). The relationship of career-related self-efficacy expectations to perceived career options in college women and men. Journal of Counseling Psychology, 28(5), 399–410. https://doi.org/10.1037/0022-0167.28.5.399
  8. Bremser, W. G., Brenner, V. C., & Dascher, P. E. (1977). The feasibility of professional schools: An empirical study. The Accounting Review, 52 (2), 465–473. https://doi.org/10.2307/245421
  9. Cunningham, G. B., Bruening, J., Sartore, M. L., Sagas, M., & Fink, J. S. (2005). The application of social cognitive career theory to sport and leisure career choices. Journal of Career Development, 32(2), 122–138. https://doi.org/10.1177/0894845305279164
  10. Dezoort, Todd; Lord, Alan; Cargle, B. R. (1997). A comparison of accounting professors’ and students’ perceptions of the public accounting work environment. Issues in Accounting Education, 12(2), 281. https://www.proquest.com/docview/210915191?pq-origsite=gscholar&fromopenview=true
  11. Diegelman, N. M., & Subich, L. M. (2001). Academic and vocational interests as a function of outcome expectancies in social cognitive career theory. Journal of Vocational Behavior, 59(3), 394–405. https://doi.org/10.1006/jvbe.2001.1802
  12. Djatej, A., Chen, Y., Green, B., Eriksen, S., & Zhou, D. (2015). Understanding students major choice in accounting : An application of the theory of reasoned action. Global Perspectives on Accounting Education, 12, 53–72. https://www.scirp.org/(S(lz5mqp453edsnp55rrgjct55))/reference/ReferencesPapers.aspx?ReferenceID=1738020
  13. Erkut, S., & Mokros, J. R. (1984). Professors as models and mentors for college students. American Educational Research Journal, 21(2), 399-417. https://doi.org/10.3102/00028312021002399
  14. Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling ( PLS-SEM ) (Second Edi). Loas Angeles: Sage Publications.
  15. Hammour, H. (2018). Influence of the attitudes of Emirati students on their choice of accounting as a profession. Accounting Education, 27 (4), 433-451. https://doi.org/10.1080/09639284.2018.1490913
  16. Hayes, Ziette A.; Credle, S. H. (2008). An application of social cognitive career theory: Exploring factors influencing the decision to select public accounting as a career choice. International Journal of Business Research, 8(5), 53. https://www.semanticscholar.org/paper/
  17. Hopland, A. O., & Nyhus, O. H. (2016). Learning environment and student effort. International Journal of Educational Management, 30 (2), 271-286. https://doi.org/10.1108/IJEM-05-2014-0070
  18. Institute of Indonesia Chartered Accountants. (2010). Ujian Sertifikasi Akuntan Syriah. Iaiglobal.or.Id. http://iaiglobal.or.id/v03/berita-kegiatan/detailarsip-174
  19. Iskandar, T. M., & Sanusi, Z. M. (2011). Assessing the effects of self-efficacy and task complexity on internal contral audit judgement. Asian Academy of Management Journal of Accounting and Finance (AAMJAF), 7(1), 29–52. https://citeseerx.ist.psu.edu/
  20. James, K. L., & Hill, C. (2009). Race and the development of career interest in accounting. Journal of Accounting Education, 27(4), 210–222. https://doi.org/10.1016/j.jaccedu.2010.07.005
  21. Kantamneni, N., McCain, M. R., Shada, N., Hellwege, M. A., & Tate, J. (2018). Contextual factors in the career development of prospective first-generation college students: An application of social cognitive career theory. Journal of Career Assessment, 26(1), 183-196. https://doi.org/10.1177/1069072716680048
  22. Kholid, M. N., Tumewang, Y. K., & Salsabilla, S. (2020). Understanding students ’ choice of becoming sharia accountant in Indonesia. Journal of Asian Finance, Economics and Business, 7(10), 219–230. https://doi.org/10.13106/jafeb.2020.vol7.n10.219
  23. Kline, R. B. (2005). Principles and practice of structural equation modeling: Guilford Press.
  24. Lancaster, S., & Di Milia, L. (2015). Developing a supportive learning environment in a newly formed organisation. Journal of Workplace Learning, 27 (6), 442-456. https://doi.org/10.1108/JWL-08-2014-0061
  25. Lee, W. E., & Schmidt, D. (2014). A multigroup analysis of students’ intention to major in accounting before, during, and after the recession: Emergence of a professional ethics perception. Advances in Accounting Education: Teaching and Curriculum Innovations, 15, 33–57. https://doi.org/10.1108/S1085-462220140000015000
  26. Lent, R. W., Brown, S. D., Brenner, B., Chopra, S. B., Davis, T., Talleyrand, R., & Suthakaran, V. (2001). The role of contextual supports and barriers in the choice of Math/Science educational options: A test of social cognitive hypotheses. Journal of Counseling Psychology, 48(4), 474–483. https://doi.org/10.1037/0022-0167.48.4.474
  27. Lent, R. W., Brown, S. D., & Hackett, G. (1994). Toward a Unifying Social Cognitive Theory of Career and Academic Interest, Choice, and Performance. In Journal of Vocational Behavior, 45 ( 1), 79–122. https://doi.org/10.1006/jvbe.1994.1027
  28. Lent, R. W., Brown, S. D., Schmidt, J., Brenner, B., Lyons, H., & Treistman, D. (2003). Relation of contextual supports and barriers to choice behavior in engineering majors: Test of alternative social cognitive models. Journal of Counseling Psychology, 50(4), 458–465. https://doi.org/10.1037/0022-0167.50.4.458
  29. Lent, R. W., Paixão, M. P., da Silva, J. T. D., & Leitão, L. M. (2010). Predicting occupational interests and choice aspirations in Portuguese high school students: A test of social cognitive career theory. Journal of Vocational Behavior, 76 (2), 244–251. https://doi.org/10.1016/j.jvb.2009.10.001
  30. Lent, R. W., Ezeofor, I., Morrison, M. A., Penn, L. T., & Ireland, G. W. (2016). Applying the social cognitive model of career self-management to career exploration and decision-making. Journal of Vocational Behavior, 93, 47–57. https://doi.org/10.1016/j.jvb.2015.12.007
  31. Lent, R. W., Ireland, G. W., Penn, L. T., Morris, T. R., & Sappington, R. (2017). Sources of self-efficacy and outcome expectations for career exploration and decision-making: A test of the social cognitive model of career self-management. Journal of vocational behavior, 99, 107-117. https://doi.org/10.1016/j.jvb.2017.01.002
  32. Liguori, E., Winkler, C., Vanevenhoven, J., Winkel, D., & James, M. (2020). Entrepreneurship as a career choice: Intentions, attitudes, and outcome expectations. Journal of Small Business & Entrepreneurship, 32(4), 311-331. https://doi.org/10.1080/08276331.2019.1600857
  33. Luc, P. T. (2020). Outcome expectations and social entrepreneurial intention: Integration of planned behavior and social cognitive career theory. The Journal of Asian Finance, Economics and Business, 7(6), 399-407. https://doi.org/10.13106/jafeb.2020.vol7.no6.399
  34. MacKinnon, D. P. (2011). Integrating mediators and moderators in research design. Research on social work practice, 21(6), 675-681. https://doi.org/10.1177/1049731511414148
  35. Meoli, A., Fini, R., Sobrero, M., & Wiklund, J. (2020). How entrepreneurial intentions influence entrepreneurial career choices: The moderating influence of social context. Journal of Business Venturing, 35(3), 105982. https://doi.org/10.1016/j.jbusvent.2019.105982
  36. Navarro, R. L., Flores, L. Y., & Worthington, R. L. (2007). Mexican american middle school students’ goal lntentions in mathematics and science: A test of social cognitive career theory. Journal of Counseling Psychology, 54(3), 320–335. https://doi.org/10.1037/0022-0167.54.3.320
  37. Oben, J. A., & van Rooyen, A. (2022). Social cognitive career theory and rural high school learners’ intentions to pursue an accounting career. Accounting Education, 1-34. https://doi.org/10.1080/09639284.2022.2076564
  38. Pihie, Z. (2009). Entrepreneurship as a career choice: An analysis of entrepreneurial self-efficacy and intention of university students. European Journal of Social Sciences, 9(2), 338-349.
  39. Pitoko, R. A. (2018). Bappenas: perkembangan ekonomi syariah Indonesia jalan di tempat. https://ekonomi.kompas.com/read/2018/ 07/25/170000126/bappenas-perkembangan-ekonomi-syariahindonesia-jalan-di-tempat on 01 August 2020
  40. Roller, S. A., Lampley, S. A., Dillihunt, M. L., Benfield, M. P., & Turner, M. W. (2018). Student attitudes toward STEM: A revised instrument of social cognitive career theory constructs (fundamental). In 2018 ASEE Annual Conference & Exposition. https://doi.org/10.18260/1-2--31001
  41. Santos, E. A. dos, & Almeida, L. B. de. (2017). To pursue a career in accounting or not : A study based on the eory of Planned Behavior. Revista Contabilidade & Finanças, 29(76), 114–128. https://doi.org/10.1590/1808-057x201804890
  42. Schoenfeld, J., Segal, G., & Borgia, D. (2017). Social cognitive career theory and the goal of becoming a public accountant. Accounting Education, 26(2), 1–18. https://doi.org/10.1080/09639284.2016.1274909
  43. Schunk, D. H., & Hanson, A. R. (1985). Peer models: Influence on children's self-efficacy and achievement. Journal of educational psychology, 77(3), 313-322. https://doi.org/10.1037/0022-0663.77.3.313
  44. Segal, G., Borgia, D., & Schoenfeld, J. (2002). Using social cognitive career theory to predict self-employment goals. New England Journal of Entrepreneurship, 5(2), 47–56. https://doi.org/10.1108/neje-05-02-2002-b007
  45. Subramaniam, N., & Freudenberg, B. (2007). Preparing accounting students for success in the professional environment: Enhancing self-efficacy through a work integrated learning program. Asia-Pacific Journal of Cooperative Education, 8 (1), 77-92.
  46. STIE YKPN. (2017). S1 Akuntansi. https://www.stieykpn.ac.id/s1-akuntansi.html
  47. Sugahara, S., & Boland, G. (2009). The accounting profession as a career choice for tertiary business students in Japan-a factor analysis. Accounting Education: An International Journal, 18(3), 255–272. https://doi.org/10.1080/09639280701820035
  48. Swanson, J. L., & Woitke, M. B. (1997). Theory into practice in career assessment for women: Assessment and interventions regarding perceived career barriers. Journal of Career Assessment, 5(4), 443–462. https://doi.org/10.1177/106907279700500405
  49. Universitas Aisyiyah. (2022). Kurikulum Akuntansi. https://akuntansi.unisayogya.ac.id/sistem-pendidikan/kurikulum-akuntansi/
  50. Universitas Gadjah Mada. (2021) Kurikulum Akuntansi 2018. https://feb.ugm.ac.id/id/pendidikan/program-studi/program-sarjana/kurikulum-akuntansi
  51. Universitas Islam Indonesia. (2021). Kurikulum Baru, Desain Baru untuk Mempersiapkan Masa Depanmu. https://accounting.uii.ac.id/sarjana/#toggle-id-4
  52. Vautero, J., Taveira, M. D. C., Silva, A. D., & Fouad, N. A. (2021). Family influence on academic and life satisfaction: A social cognitive perspective. Journal of Career Development, 48(6), 817-830. https://doi.org/10.1177/0894845320902270
  53. Wen, L., Hao, Q., & Bu, D. (2015). Understanding the intentions of accounting students in China to pursue public accountant designation. Accounting Education, 24(4), 341–359. https://doi.org/10.1080/09639284.2015.1051561
  54. Wen, L., Yang, H., 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
  55. Wilson, F., Kickul, J., & Marlino, D. (2007). Gender, entrepreneurial self-efficacy, and entrepreneurial career intentions: Implications for entrepreneurship education. Entrepreneurship Theory and Practice, 31(3), 387–406. https://doi.org/10.1111/j.1540-6520.2007.00179.x
  56. Yu, Y. J., & Park, J. S. (2018). A study on the structure model of social welfare students' career preparation behavior based on social-cognitive career theory. Journal of Digital Convergence, 16(1), 85-92. https://doi.org/10.14400/JDC.2018.16.1.085