Accounting Students Motivation In Banyumas Residency For Choosing Careers As Forensic Accountants

Abstract

Manuscript type: Research paper Research Aims:

Forensic accounting can be performed if an auditor has suspicions of deliberate irregularities and misstatements in the financial statements (Italia, 2012). Its unique characteristics as a special field in accounting studies, forensics is one of the most important sciences in accounting. However, there are still many skills and attributes needed by accounting graduates that are not developed at the tertiary level (Kavanagh, & Drennan, 2008). This situation is in line with the facts in academic institutions in Indonesia that have not developed accounting competencies those are needed by accounting service users

The purpose of this study was to investigate the internal and external factors that motivate accounting students to have a career as forensic accountants using Behavioral career decisions theory (Krumboltz,1987). Otherwise, to analyze the differences in motivation between students of public universities and private universities in Banyumas Residency.

Design/methodology/approach:

This study used a survey method by providing a questionnaire. Population in this study were active undergraduate accounting students in Jenderal Sudirman University, Muhammadiyah University of Purwokerto, and Wijayakusuma University. The number of respondents were 95 and data analysis using SPSS.

Research Findings:

The results show internal motivation (achievements, recognition of appreciation, salary rewards) and external motivation (work environment, labor market considerations, family) have positive and significant effect on career selection as forensic accountants. No difference motivation for choosing a career as a forensic accountant between accounting students in public universities and private universities in Banyumas Residency. Our evidence is consistent with the hypothesis and comply with career decisions theory.

Theoretical Contribution/Originality:

Universities that produce accounting graduates are certainly required to develop the basic competencies of forensic accountants for their students. It is expected that after getting a degree undergraduate, bachelors of accounting should understand and be ready to a basic-elementary of the profession that one is.

According to Krumboltz (1987) a person makes career decisions because involved in various behaviors that lead to choose a career. There are internal and external factors that influence accounting students in choosing a career as a forensic accountant. The result of study shows that there are achievements, recognition of appreciation, salary rewards and person's environmental conditions as motivational 

factors.

Practitioner/Policy Implication:

Accounting educators and academics can be more consider the preparation of a suitable forensic courses syllabus or curriculum for undergraduate programme. Some accounting students from Wijayakusuma University hoped that there would be separate forensic courses as a reference in choosing a career as a forensic accountant

Research limitation/Implications:

This research has limitations, namely there was no measurement of what causes accounting students not to be interested in choosing the forensic accounting profession using a perception-based scale. Subsequent research needs to develop measures that can better captures perception of the advantages and disadvantages of the profession through adequate questions.

Keywords: career; accountant; forensic; curriculum, motivational factors.