STUDENTS’ INTENTION TO PURSUE ACCOUNTING IN A DIGITALLY TRANSFORMING PROFESSION: THE MODERATING ROLE OF GENDER AND SOCIOECONOMIC STATUS
DOI:
https://doi.org/10.35631/AIJBES.829010Keywords:
Accounting Profession, Gender, Perceived Career Opportunities, Socioeconomic, Technology PerceptionAbstract
The accounting profession is rapidly changing through technological advancements. However, students’ interest in pursuing an accounting degree has been very variable. This study will address the discrepancy by creating a conceptual model that identifies the primary drivers of students' career decisions and will incorporate several moderating influences. Using the Theory of Planned Behaviour, the study takes a minimalist approach and uses two direct measures of intention of perceived career opportunities and technology perception. In contrast to previous studies, technology perception will be examined from a dual paradigm of its positive enabling effects and negative disruptive effects on the accounting profession. Additionally, gender and socioeconomic status will serve as moderator variables in order to understand variations in students' decision making. Ultimately, this study seeks to establish insight into students' responses to an increasingly technologically driven profession. Finally, the study will conclude with suggestions for further research and theoretical development.
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