Career Path in Accounting: What are the drivers?

Abstract

This study investigates factors that affect undergraduates in Malaysia to choose career path in accounting. It expanded the research of Yen Hong Ng et. al. (2017) that study on the factors influencing accounting students‟ career path by adding additional variables which include opportunity cost and intention to work abroad. Based on Social Cognitive Theory, the relationships between career path with driving factors such as intrinsic motivation, extrinsic motivation, influence of third party, career exposure, opportunity cost and intention to work abroad are identified. Survey was conducted on 193 accounting undergraduates in Malaysia‟s private and public universities. This study found that intrinsic motivation has positive relationship while influence of third party has negative relationship with career path. The findings may be useful for policy makers and higher education institutions to provide a more supportive environment that would cultivate interest among accounting undergraduates to be motivated in choosing career path in accounting.