Generational Approach to Factors Influencing Career Choice in Accounting

• Autor(a) principal: Hsiao, Jony
• Data de Publicação: 2016
• Outros Autores: Nova, Silvia Pereira de Castro Casa
• Tipo de documento: Artigo
• Idioma: eng; por
• Título da fonte: Revista Contabilidade & Finanças (Online)
• Texto Completo: https://www.revistas.usp.br/rcf/article/view/121497

This research aims to grasp which factors influence the generation Y to choose accounting as its career. A significant decline in the number of candidates willing to pursue a career as accountant has been observed abroad - USA, Australia, and Japan. However, in other countries - Brazil, Singapore, and Hong Kong - the opposite has been observed. Another issue is the decline in educational qualification of those pursuing an accounting career, contributing in a way that many talented students change their career choice. This may be explained by the fact that people tend to believe accounting is an exact science, full of calculations, boring, and not very creative, bringing an unbalance between the traits an individual should have according to the job market and those perceived by society. In order to give a contribution to literature concerning the factors that influence the generation Y in its career choice, a goal of this research was conducting an exploratory study where some hypotheses were formulated to support the discussion. We used Mannheim's Generational Theory and the literature on career choice. Data collection was carried out using a questionnaire, based on Schwartz's Portrait Value Questionnaire and Germeijs and Verschueren's Student Choice Task Inventory, adapted through focus group interview. Data were fully collected online and the sample consisted of 665 subjects. The results showed that people who chose accounting as their career were influenced by factors such as creativity, independence, challenging and dynamic environment, job security, money-making, job availability, and other significant people - friends and teachers. The subjects were not influenced by social factors, such as working with people and making contributions to society and family. They wish for more autonomy, creativity, and flexibility at work, and people still care about job security and money-making.