Nurul Hasanah Uswati Dewi / Accounting Students’ Choice on Information Technology Careers / 179 - 188

ISSN: 2089-6271

Vol. 7 | No. 3

Accounting Students’ Choice on

Accounting Information Technology Careers

Nurul Hasanah Uswati Dewi

STIE Perbanas, Surabaya, Indonesia

ARTICLE INFO ABSTRACT

Keywords: The important role of accounting information systems professionals,

accounting information system,
accounting career,
motivate researchers to analyze further the interest of students to the
students. profession in the field of accounting information systems. The aim of
this study explores the factors that influence students to choose and do
not choose a profession in the field of accounting information systems.

This research was conducted using questionnaires. The population

was undergraduate accounting students. Sample research was done
randomly.This research shows that the interest in undergraduate
accounting students for a career in the field of information systems is
very small and this research also appears that the academic supervisor
is one of the dominant factors influencing student choice in choosing
a career in the field of information systems. Beside this, this study also
found that respondents are not interested in a career in accounting
information systems more due to that field of information systems is
not a career they aspire.
Corresponding author:
[email protected]
© 2015 IRJBS, All rights reserved.

INTRODUCTION TI development was also a significant effect on the

Information technology (IT) also develops in line development of accounting. The developments
with the development of human civilization. The of information technology have a significant
development of information technology includes impact on accounting information systems (AIS)
the development of the IT infrastructure, such as in a company. The effect is noticeable is that the
hardware, software, data storage technologies, and data processing system to change from manual to
communication technologies. IT developments computer systems. In addition, internal controls in
affect not only the business world, but also other the AIS as well as an increase in the amount and
areas, such as health, education, government, and quality of information in financial reporting will
others. also be affected.

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One area of a
​​ ccounting that is heavily influenced by further the interest of students to the profession in
the development of TI is AIS. Basically accounting the field of accounting information systems. This
cycle on the AIS computer-based same with AIS purpose of this study explores more about the
manual-based, meaning that activities that must factors that influence students to choose and do
be done to produce a financial report not getting not choose a profession in the field of accounting
deleted or does not exist. AIS computer -based information systems.
only change the character of an activity.
Information technology and information system
Historical cost-based accounting model is not were growing very rapidly and has become an
sufficient to provide the information needed by integral part of our lives. Information technology
the company in the era of information technology. and information systems have and will make a
Accounting model in the era of information significant contribution to improving productivity,
technology requires that the accounting model creativity and competitiveness of individuals,
to measure the rate of change of resources, organizations and nations. World Bank research
measuring the rate of change processes, to over 120 countries, with base year data from 1980
measure the intangible fixed assets, focusing to 2006, which is presented in the report info Dev,
outward on customer value, measure the process 2009 showed that 10% broadband penetration
in real time, and enables network. in developing countries would increase GDP by
1.38%.
Accounting is a profession that many IT-related ac-
tivities. The development of AIS and audit process As practitioners we are obliged to encourage ICT
as a result of the progress of IT and accounting use ICT to solve a variety of solving the nation’s
developments will bring opportunities for accoun- problems. For example, one of the biggest
tants. These opportunities can be exploited by ac- problems facing our nation is rampant corruption.
countants who have adequate knowledge about It takes the role of the various parties to solve it. A
computer-based AIS and auditing. Instead, the ac- good information system can support transparency
countant who does not have enough knowledge and good governance (good governance). When
about computer-based AIS and auditing will be e-government implemented properly, this means
displaced position because it is not able to provide for the community services more accessible.
the services required by the client. For the business community reduce the burden
of administration by utilizing the Internet, for
A study of 1,000 high school students conducted government offices this means the efficiency and
at a university in Brazil found five underlying effectiveness of the lower costs, easier reporting
factors that influenced student’s choice of an and performance measurement clearer. As
undergraduate major: liking the activity, family practitioners and prospective ICT practitioners,
influence, previous experience on the field, we all need to encourage the application of ICT to
access to information about the field, and the state improve transparency and good governance. Thus
of the job market related to the field (Alchieri & we hope that corruption can be reduced.
Charczuk, 2003).
Higher education sectors around the world
Improving the quality of students’ learning have faced environmental change such as the
experience and outcomes has always been a focus expansion of student numbers; the allocation of
of research in education and psychology. The limited resources from the government budget;
important role of accounting information systems competition from privatised institutions; the shifting
professionals, motivate researchers to analyze of tuition fees to students with the introduction of

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full fee places in some public universities; and found that information technology and informatics
self-management of university affairs. Upping students saw interpersonal skills, writing skills,
and Oliver (2012) investigated the transition of the and logical thinking as key factors to success in
accounting systems from cash based to accrual their majors.
based, in Thai public universities. The focus is
on the factors both influencing and affecting the Research results related to the factors that influence
accounting change. Upping and Oliver (2012) the choice of learning and profession accounting
show that The Thai government requires public system showed mixed results. Vatanasakdakul and
agencies to adapt their accounting practices Aoun (2011) examined the challenges accounting
in line with New Public Management (NPM) students face in studying Accounting Information
and university management need improved (AIS) through investigation of the factors which may
information for planning and control purposes. be contributing to their difficulties. Vatanasakdakul
The most important change has been to the and Aoun (2011) show that course structure, pre-
financial accounting system with the adoption of existing knowledge of information systems (IS),
computerised accrual accounting practices. The assessment of critical thinking, teaching style and
major factor influencing the change process is the availability of academic assistance to students
low institutional capacity of some Thai universities all have a significant influence on students’
which is evidenced by the lack of technological learning experience in AIS cource.
resources and staff with knowledge of private
sector accounting practices. Universities that Zhang (2007) examined the theory of reasoned
either have or intend to become autonomous action (TRA) to understanding undergradute
have given more importance to accounting students’ intention to choose an IS major. Zhang
system changes; and universities that have (2007) showed that factors could influence
achieved more success in the change process students’ choices are genuine interests in the
note the importance of external consultants, and IS field, job availability, the difficulty of the
staff having an understanding and knowledge of IS curriculum, and opinions from family and
data requirements. professors.

Individuals who are successful in the field of Walstrom et al. (2008) examine some of the factors
information technology and information systems that influence and impact business students
is that they are not only adept at talking to the when they select their major and particularier,
computer, but also adept at communicating to examine why students are not majoring in
and collaborating with human language. ICT information systems. Walstrom et al. (2008) found
implementation can only be successful if we can that the business students indicated that they are
make it understandable by the layman. So do not looking for majors that will be interesting, provide
try to look clever by using a dizzying language, them with job security initially and over their
but mastering the art of communication that can careers and pay them well. Walstrom et al. (2008)
make people interested to take advantage of ICT also found that the most important information
maximally. source used by these students in their major
selection decision were information on college/
McInerney et al. (2008) found that all students departement websites, brochures about the
in this study indicated that it was primarily their major, and information on the internet.
interest in computers that motivated them to
choose an IT-related major and eventually work in Fransesco, et al (2003) found the major reson
an IT-related career. McInerney et al. (2008) also for not majoring in accounting included quality

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work (accounting work). Fransesco, et al then are presented in a tabulation or graphic to

found accounting view as boring by students. make them easier to understand or read.
This research also supported the conclusion
that misinformation and misconception about RESULTS AND DISCUSSIONS
accountants do not pervaively held by high school This study was conducted by distributing
teachers, concelors, and students. questionnaires to 150 students who are doing the
undergraduate Accounting thesis (final project).
Croasdel et al. (2011) examined the reasons From the results of the data collection there are
why women choose not to major in information 137 questionnaires were returned and processed.
technology disciplines and to suggest potential
solutions. Croasdel et al. (2011) found that a Based on the results of data processing, Table 1
“genuine interest in IS” and the “influence of family” represents the characteristics of respondents who
most account for a woman’s decision to major filled out the questionnaire.
in information systems. Equally important are a. Based on Gender
those items that did not appear to attract females, Based on the results of data processing there
including such matters as “job-related factors” or are 48 male respondents and 88 female
the “influence of fellow students or friends”. These respondents and 1 respondent did not
findings have important recruitment and retention mention gender.
implications as well as suggesting some avenues b. Specialisation fields
for further study. Of the 137 respondents Undergraduate
Accounting students who are taking the final
METHODS project only 9 respondents (6.57%) with areas
The study will be performed by means of of specialization in Information Systems while
survey method. The population to be studied most areas of specialization are Financial
is that of undergraduate accounting students. Accounting as many as 51 students (37.23 %)
The sample will be taken randomly (random and the rest are auditing and taxation as much
sampling). The data will be collected through a as 19 (13.87%) in Accounting manajmen were
questionnaire. Participants were asked to respond 22 students (16.06%) and Banking were 36
to the importantce of some items using a-5-point students (26.28%). The selection is done in
Linkert-type scale, to some items by checking the field of specialization and 5th semester
“all that apply” and to some items by answering students take final project in semester 7 or 8
their choosing. Respondents in this study were
accounting students who are taking the final c. Interest in a career in accounting information
project. This is done because the purpose of this systems
study is to explore the options chosen career after Based on respondents’ answer, as many as
they graduate. 134 students (97,81%) felt that a computer is
an essential tool in any of their activities and
The instrument of study is adopted from 3 students assume no essential or by 2.18 % .
Walstrom et.al (2008) with modification according
to the condition in Indonesia. The evaluation shall Based on respondents’ answers whether
be performed as referred to the answer given. students are interested in a career in the field
The analysis is performed by means of descriptive of information systems? Only 52 respondents
analysis technique. This analysis is used to who answered interested or just about
search for and make conclusion of findings that 37.96 % while the 85 respondents expressed
can be found on field. Those collected findings disinterest or approximately 62.04 %.

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Table 1. Characteristics of Respondents

Characteristics of Respondents Number of Percentage

respondents

1. a. Male 48 35,04%
b. Female 88 64,23%
c. not to mention 1 0,73%

2. Specialisation fields
a. Information System 9 6,57%
b. Financial Accounting 51 37,23%
c. Auditing and Tax 19 13,87%
d. Management Accounting 22 16,06%
e. Banking 36 26,28%

3. Do the computer has been used as an important tool in

your job?
a. Yes 134 97,81%
b. No 3 2,18%

4. Are you interested in a career in the field of information

systems?
a. Yes 52 37,96%
b. No 85 62,04%

5. Interests career respondents:

a. Accounting Information system 29 21,16%
b. Management Accountants 99 72,26%
c. Government Accountants 54 39,42%
d. Independent Auditor 43 31,38%

When respondents were asked about the although students interested in a career in the
occupations that interest them pass thereafter field of information systems, but it is not the
obtained the following results: career choice of students major. There are
only 7 or about 21 % of students who choose
- Accounting Information Systems 29 a career in the field of information systems as
students (21.16 % ) a primary option, while 79 % chose the field of
- Company Accountant 99 students ( 72.26 information systems is not the primary choice
%) of respondents, because they also chose a
- Government Accountants 54 students ( career in another field either as a company
39.42 % ) accountants, government accountants and
- Certified Public Accountants 43 students ( auditors who working in public accounting
31.38 % ) firms (CPA Firm).

Based on these data shows that the interest In second part of the questionnaire asked about
in undergraduate accounting students for a the factors that influence respondents in choosing
career in the field of information systems is a career in accounting information systems. In
very small, only 21.16%. Interesting things section II A respondents were asked about factors
in the can from the data, it appeared that that influence the career choice for students, while

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in section II B is if the student is not interested in student’s career choice. This study shows that
a career in accounting information systems, what the Accounting Information Systems course is a
factors make students not interested in a career in compulsory subject for undergraduate students of
this field. accounting, so like it or not the subject is not an
important factor in their career choice which the
Based on Table 2, it appears that the academic field of accounting information systems.
supervisor is a factor influencing student choice
in choosing a career in the field of information In Table 3 shows that respondents are not
systems. A total of 109 students from 137 students interested in a career in accounting information
stated that the role of the academic supervisor systems more due to that field of information
(lecturer) is huge in determining their career systems is not a career they aspire. Students have
choice. The second factor is very important for the perception that when they study in the field
students in determining a career is the salary of accounting, then they will aspire to become an
field of view that prospects for high accounting accountant, good accountants firm, government
information systems. A total of 98 out of 137 accountants and independent auditors who work
students stated that the views or information about in public accounting firms (CPA Firm).
the prospect of high salaries is very important in
the selection of the respondents’ career. This MANAGERIAL IMPLICATIONS
shows that the academic supervisor suggestions This research is expected to provide input for the
have significance for students in choosing a career College, especially in the Accounting Department
and salary information about prospects. to be able to give a description of the profession to
accounting students. Curriculum at the Accounting
In Table 2 also shows that the subject matter Department should be designed in order to provide
is boring to be a factor that is not too important for the development of the information systems
for respondents in the determination of a field.

Table 2. Factors affecting the selection of respondents in a career in accounting information systems

No Factors affecting the selection of respondents in a career in Number of Percentage

accounting information systems respondents

1. Advice given by the psychologist (advisor) 96 70,07%

2. Advice from the academic supervisor (lecturer) 109 79,56%

3. Ease in mastering course materials 87 63,50%

4. Difficulty in mastering course materials 47 34,31%

5. Boring lecture material 35 25,55%

6. Interesting 80 58,39%

7. The influence of family 46 33,59%

8. Advice from friends 47 34,31%

9. The prospect of high salaries 98 71,53%

10. The first high salary 73 53,28%

11. Career opportunities in the field of accounting information 85 62,04%

systems

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Table 3. Factors affecting the respondents did not choose a career in accounting information systems

No Factors affecting the selection of respondents in a career in Number of Percentage

accounting information systems respondents

1. Lecturer in Accounting Information Systems boring 24 28,24%

2. Lecturer in Accounting Information Systems unpleasant 17 20,20%

3. Accounting Information Systems Course material is too 32 37,65%

difficult

4. Job opportunities in Accounting Information Systems field is 14 16,17%

not promising

5. Accounting Information Systems field is not a profession that 55 64,77%

I aspire

6. Salary Accounting Information Systems field in my opinion is 13 15,29%

not high and promising

7. I do not get along with the type of work Accounting 11 13,94%

Information Systems

8. Image of people who work in the field of Accounting 10 11,76%

Information Systems not prestigious

This study also provides an overview for results showed that accounting students are not
managers of universities regarding student too interested in a career in accounting information
interest in accounting information system. Based systems. Student interest in a career in the field of
on the results of these studies demonstrate the information systems is strongly influenced by the
importance of developing the ability of faculty direction of academic counselors and perceptions
information system and enhancing the role of of high salaries in the field of information systems.
academic advisor and lecturer. The study also found that the field of information
systems is not a field that is aspired by accounting
CONCLUSION students. Accounting students assume that their
This study aims to explore the determinant factors career is as a corporate accountant, government
that affect student interest in accounting for a accountant or auditor who worked at a public
career in the field of information systems. The accounting firm (CPA Firm).

Acknowledgement:
This research was presented at The 22nd Annual Conference on Pacific Basin Finance, Economics, Accounting, and
Management

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REFERENCES

Alchieri, J. C. And S. B. Charczuk, 2003. The Choice of Career: Aspects of Decision-making Among University Entrance
Examinees. Aletheia, Vol. 15, pp. 7 – 14.
Croasdell, D., A. McLeod and M. G. Simkin. 2011. Why Don’t More Women Major in Information Systems. Information
Technology & People, Vol. 24 No. 2, pp. 158 – 183.
Fransesco, W.H., Noland, T.G., and J.A. Kelly (2003). ‘Whay Don’t Students Major in Accounting? Southern Business Review,
Vol. 29, No. 1, pp.37-40
McInerney, C.R, N. C. Didonato, R. Giagnacova, A. M. O’Donnell. 2008. Students’ Choice of Information Technology Majors
and Careers: A Qualitative Study. Information Technology, Learning, and Performance Journal, Vol. 24 No. 2, pp. 35 – 53.
Upping, P. and J. Oliver. 2012. Thai Public Universities: Modernisation of Accounting Practices. Journal of Accounting &
Organizational Change, Vol. 8 No. 3, pp. 403 – 430.
Vatanasakdakul, S. and C. Aoun. 2011. Why Don’t Accounting Students Like AIS?. International Journal of Educational
Management, Vol. 25 No. 4, pp. 328 – 342.
Walstrom, K. A., T. P. Schambach, K. T. Jones, and W. J. Crampton. 2008. Why Are Students Not Majoring in Information
Systems. Journal of Information Systems Education, Vol. 19 No. 1, pp. 43 – 54.
Zhang, W. 2007. Why IS: Understanding Undergraduate Students’ Intentions to Choose and Information Systems Major.
Journal of Information Systems Education, Vol. 18 No. 4: pp. 447 – 458.

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Appendix

Appendix 1. Research Instrument

Part I

Name : .…………………………………...………
Gender : a. Male b. Female

Specialisation fields :
a. Accounting Information System b. Financial Accounting c. Auditing and Tax
d. Management Accounting e. Banking

1. Do the computer has been used as an important tool in your job?

[ ] Yes
[ ] No

2. If you’ve graduated, what accounting job fields you want (you can choose more than one option)
[ ] Accounting Information system
[ ] Management Accountants
[ ] Government Accountants
[ ] Independent Auditor

3. Are you interested in a career in the field of information systems?

[ ] Yes
[ ] No

If your answer is YES, continue answering questions part II A

If your answer is NO, please continue answering questions A and B of Part II

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Part II

Put a cross [X] on the answer you think is correct or represents the actual condition

No. Question Answer choices

Very Not Not Netral Important Very
Important Important Important
A. In choosing a career in the field of Accounting Information Systems, what factors you feel may affect
your choice?
1. Advice given by the psychologist 1 2 3 4 5
2. Advice from the academic supervisor 1 2 3 4 5
3. Ease in mastering course materials 1 2 3 4 5
4. Difficulty in mastering course materials 1 2 3 4 5
5. Boring lecture material 1 2 3 4 5
6. Interesting
7. The influence of family 1 2 3 4 5
8. Advice from friends 1 2 3 4 5
9. The prospect of high salaries 1 2 3 4 5
10. The first high salary 1 2 3 4 5
11. Career opportunities in the field of 1 2 3 4 5
accounting information systems

B. If you are not interested in a career in Accounting Information Systems, what factors you are not
interested in making a career in that field?
Your Choice
1. Lecturer in Accounting Information
Systems boring
2. Lecturer in Accounting Information
Systems unpleasant
3. Accounting Information Systems Course
material is too difficult
4. Job opportunities in Accounting
Information Systems field is not
promising
5. Accounting Information Systems field is
a profession that I aspire
6. Salary Accounting Information Systems
field in my opinion is not high and
promising
7. I do not get along with the type of work
Accounting Information Systems
8. Image of people who work in the field
of Accounting Information Systems not
prestigious

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