English, Article edition: The factors influencing accounting school students' career intention to become a Certified Public Accountant in Japan Satoshi Sugahara; Kazuo Hiramatsu; Greg Boland

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Bookmark: http://trove.nla.gov.au/version/25278
Physical Description
  • article
Language
  • English

Edition details

Title
  • The factors influencing accounting school students' career intention to become a Certified Public Accountant in Japan
Author
  • Satoshi Sugahara
  • Kazuo Hiramatsu
  • Greg Boland
Physical Description
  • article
Notes
  • Purpose – The purpose of this paper is to investigate the factors influencing career intentions toward becoming a Certified Public Accountant (CPA) by students who are studying at the accounting schools in Japan. This paper focused on students' work experience, prior major/​s at their undergraduate level, gender, attitude toward the opportunity cost of becoming a CPA and their perceptions of the CPA profession. Design/​methodology/​approach – The sample comprised students studying at 13 accounting schools in Japan. A questionnaire was given to these students in order to empirically examine the relationship between these influential factors and their career intention, with particular reference to those who intended to pursue a CPA career. Those studying in these accounting schools generally consist of two type of students; those who want to become a CPA and those who merely want to brush up on their accounting skills and do not wish to sit the CPA entrance exams. A total of 349 effective responses were analysed. Findings – Findings indicate that students who have work experience and major in disciplines other than accounting or business are more reluctant to become a CPA. This is in direct contrast to one of the objectives for the CPA reform scheme in Japan, which is to extend the diversity of CPA candidature. Originality/​value – This paper is the first study undertaken in Japan to successfully provide a new dimension on the factors that influence career intention of students aspiring to become a CPA.
  • Accounting, Accounting education, Japan, Perception
  • RePEc:eme:arapps:v:17:y:2009:i:1:p:5-22
Language
  • English
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