FACTORS INFLUENCING THE INTENTION TO WORK IN THE ACCOUNTING FIELD: A STUDY AT THE UNIVERSITY OF FINANCE - MARKETING

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.