Các yếu tố ảnh hưởng đến ý định làm việc đúng ngành kế toán: Nghiên cứu tại Trường Đại học Tài chính – Marketing
Ngày xuất bản:
26/12/2024
Ngày xuất bản Online:
25/12/2024
Chuyên mục:
Bài nghiên cứu
Nội dung chính của bài viết
Tóm tắt
Nghiên cứu tập trung vào các yếu tố ảnh hưởng đến ý định làm việc đúng ngành kế toán của sinh viên tại Trường Đại học Tài chính – Marketing, dựa trên lý thuyết hành động hợp lý (TRA). Mục tiêu là xác định và phân tích tác động của các yếu tố như giá trị nội tại, phần thưởng tài chính, công nhận nghề nghiệp, thị trường việc làm và giảng viên đến ý định theo đuổi nghề kế toán, kiểm toán. Dữ liệu được thu thập từ 312 sinh viên qua bảng câu hỏi trực tuyến và phân tích bằng phần mềm SPSS 26.0. Phương pháp nghiên cứu bao gồm phân tích độ tin cậy Cronbach’s Alpha, phân tích nhân tố khám phá EFA và phân tích hồi quy tuyến tính. Kết quả cho thấy các yếu tố được nghiên cứu đều có tác động đáng kể đến ý định làm việc đúng ngành kế toán. Trong đó, giảng viên có ảnh hưởng mạnh nhất, tiếp theo là giá trị nội tại, thị trường việc làm, phần thưởng tài chính và công nhận nghề nghiệp. Tất cả các yếu tố này đều đóng vai trò quan trọng trong việc duy trì sự lựa chọn nghề nghiệp của sinh viên kế toán. Kết quả của nghiên cứu đã mang đến một số gợi ý cho nhà trường, các cơ quan chức năng trong việc đề ra các giải pháp, chính sách nhằm mang đến động lực cho sinh viên để duy trì theo đuổi con đường mình đã chọn, tránh lãng phí nguồn lực xã hội và tạo ra nguồn nhân lực kế toán chất lượng cao cho nền kinh tế.
Abstract
The study focuses on the factors influencing the intention of students at the University of Finance – Marketing to work in the accounting field, based on the Theory of Reasoned Action (TRA). The aim is to identify and analyze the impact of factors such as intrinsic value, financial rewards, career recognition, job market conditions, and faculty on the intention to pursue a career in accounting and auditing. Data was collected from 312 students via an online questionnaire and analyzed using SPSS 26.0. The research methods include Cronbach’s Alpha reliability analysis, Exploratory Factor Analysis (EFA), and linear regression analysis. The results indicate that all the factors studied have a significant impact on the intention to work in the accounting field. Among these, faculty has the strongest influence, followed by intrinsic value, job market conditions, financial rewards, and career recognition. All these factors play a crucial role in maintaining students' career choices in accounting. The findings offer several recommendations for the university and relevant authorities on creating solutions and policies that motivate students to stay committed to their chosen career path, prevent the waste of social resources, and cultivate a high-quality accounting workforce for the economy.
Từ khóa
Kế toán; Lựa chọn nghề nghiệp; TRA; Ý định
Chi tiết bài viết
Tài liệu tham khảo
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Auyeung, P., & Sands, J. (1997). Factors influencing accounting students' career choice: a cross-cultural validation study. Accounting Education, 6(1), 13-23. https://doi.org/10.1080/096392897331596
Baskerville, R. F., & Hay, D. (2010). The impact of globalization on professional accounting firms: Evidence from New Zealand. Accounting History, 15(3), 285-308. https://doi.org/10.1177/1032373210367669
Batool, S. S., & Ghayas, S. (2020). Process of career identity formation among adolescents: components and factors. Heliyon, 6(9). https://doi.org/10.1016/j.heliyon.2020.e04905
Bekoe, R. A., Owusu, G. M. Y., Ofori, C. G., Essel-Anderson, A., & Welbeck, E. E. (2018). Attitudes towards accounting and intention to major in accounting: a logistic regression analysis. Journal of Accounting in Emerging Economies, 8(4), 459-475. https://doi.org/10.1108/JAEE-01-2018-0006
Budiandru, B. (2021). Factors affecting motivation for career selection of public accountants. AKRUAL: Jurnal Akuntansi, 12(2), 204-216. https://doi.org/10.26740/jaj.v12n2.p204-216
Byrne, M., Willis, P., & Burke, J. (2012). Influences on school leavers’ career decisions – Implications for the accounting profession. The International Journal of Management Education, 10(2), 101-111. https://doi.org/10.1016/j.ijme.2012.03.005
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Dalton, D., 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. https://doi.org/10.2308/acch-50665
Demuyakor, J. (2020). Coronavirus (COVID-19) and online learning in higher institutions of education: A survey of the perceptions of Ghanaian international students in China. Online Journal of Communication and Media Technologies, 10(3). https://doi.org/10.29333/ojcmt/8286
Đặng Thu Hà & Đặng Thảo Hiền. 2019). Nghiên cứu đề xuất các yếu tố ảnh hưởng đến sự lựa chọn chuyên ngành kế toán của người học. Tài liệu trong hội thảo quốc gia: Nghiên cứu và đào tạo kế toán, kiểm toán:" Cách mạng công nghiệp lần thứ tư: Những vấn đề đặt ra với nội dung và chương trình đào tạo ngành kế toán, kiểm toán.", 123-133.
Enget, K., Garcia, J. L., & Webinger, M. (2020). Majoring in accounting: Effects of gender, difficulty, career opportunities, and the impostor phenomenon on student choice. Journal of Accounting Education, 53. https://doi.org/10.1016/j.jaccedu.2020.100693
Felton, S., Buhr, N., & Northey, M. (1994). Factors Influencing the business student's choice of a career in chartered accountancy. Issues in Accounting education, 9(1). https://eds.p.ebscohost.com/eds/detail/detail?vid=0&sid=0749ad9d-71aa-48f7-ae78-b0a5f93e7e00%40redis&bdata=JkF1dGhUeXBlPWlwLHNzbyZzaXRlPWVkcy1saXZl#AN=9605235154&db=bsu
Field, A. (2009). Logistic regression. Discovering statistics using SPSS (pp. 264-315). SAGE.
Fishbein, M., & Ajzen, I. (1975). Belief, attitude, intention, and behavior: An introduction to theory and research. Addison-Wesley. https://www.researchgate.net/publication/233897090_Belief_attitude_intention_and_behaviour_An_introduction_to_theory_and_research
Garkaz, M., Banimahd, B., & Esmaeili, H. (2011). Factors affecting accounting students’ performance: The case of students at the Islamic Azad University. Procedia-Social and Behavioral Sciences, 29, 122-128. https://doi.org/10.1016/j.sbspro.2011.11.216
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Trích dẫn bài báo
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