Aspirations to become a sharia accountant: A multigroup analysis between Islamic and public university

M. Kholid, Y. Tumewang, H. Amin
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Abstract

Purpose – Using Social Cognitive Career Theory (SCCT), this study tries to find out what factors influence accounting students' intention to be-come Sha¬ria Accountants. This research also investigates the university envoronment’s moderating effect (Islamic-Based University vs Public University).Methodology – The participants in this study were chosen using a purposive sampling method from undergraduate accounting students in Yogyakarta who had completed Shariah accounting or related courses. A total of 231 people took part in this study. SmartPLS 3.0 was used to conduct the multigroup analysis in this study.Findings – The results of this study indicate that self-efficacy and outcome expectations have a significant and positive effect on the intention of accounting students to become Shariah Accountants. In addition to that, the influence of self-efficacy on intention is moderated by the university environment, in which the role of self-efficacy becomes more important for students from Islamic-based universities than those from public universitiesImplications – This research is useful for universities majoring in accounting to support accounting students to become sharia accountants. Islamic-based universities and public universities need to improve knowledge and skills of Islamic accounting and finance to increase students' self-efficacy regarding Islamic accounting. Lecturers need to convey information to students about the various benefits obtained by sharia accountants to encourage students to become sharia accountants.Originality – This study contributes to the growing empirical literature on accounting education. This article offers the importance of considering the university environment in the SCCT framework to understand the intentions of accounting students to become sharia accountants.
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成为伊斯兰会计的愿望:伊斯兰和公立大学之间的多群体分析
目的:本研究运用社会认知职业理论(SCCT),试图找出影响会计专业学生成为会计师意向的因素。本研究还调查了大学环境的调节效应(伊斯兰大学与公立大学)。方法-本研究的参与者采用有目的的抽样方法从日惹的会计本科生中选择,他们已经完成了伊斯兰教会计或相关课程。共有231人参加了这项研究。本研究采用SmartPLS 3.0进行多组分析。研究结果-本研究的结果表明,自我效能感和结果预期对会计学生成为伊斯兰教法会计师的意愿有显著的积极影响。此外,自我效能感对意向的影响受到大学环境的调节,其中自我效能感对伊斯兰大学学生的作用比公立大学学生更重要。启示-本研究对会计专业大学支持会计专业学生成为伊斯兰教会计师有帮助。伊斯兰大学和公立大学需要提高伊斯兰会计和金融的知识和技能,以提高学生对伊斯兰会计的自我效能感。讲师需要向学生传达有关伊斯兰教法会计师所获得的各种好处的信息,以鼓励学生成为伊斯兰教法会计师。原创性-本研究有助于越来越多的实证文献对会计教育。本文提供了在SCCT框架中考虑大学环境的重要性,以了解会计学生成为伊斯兰教会计师的意图。
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自引率
0.00%
发文量
21
审稿时长
10 weeks
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