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This study addresses the issue of decreasing accounting student interest in the specialized taxation discipline. Using survey responses from accounting students around the United States, the authors find that one of the most important influences on the choice of a taxation specialization over other accounting fields is the fascination and interest created as part of the initial taxation course in the student’s undergraduate education. This finding echoes prior research on how to motivate pre-business students toward accounting as a major area of study. The authors find that the challenging nature of the initial tax course and potential differences in future career options do not deter students from taxation. Other driving forces for pursing taxation include perceptions of entry-level and long-term compensation, long-term career opportunities, and having an interesting and challenging career. This study can be of interest to academic institutions, public accounting recruiters, and the accounting profession in general as it highlights the meaningful role each can play in encouraging accounting students to pursue taxation as a profession.

The purpose of this paper is to investigate factors that influence accounting students’ preference toward career paths. Career path refers to the choices of jobs and occupational positions an individual may choose to hold. Accounting students may choose to advance their career into one of the following areas: financial accounting, management accounting, taxation, auditing, finance, etc. According to past literature, choices of career path are influenced by intrinsic motivation, extrinsic motivation, third parties, and career exposure.

A self-administered survey was used to collect data from students in a reputable private university in Malaysia. This university recruits a huge number of accounting students annually for its accounting program. A total of 306 questionnaires were collected for data analysis using statistical analysis system.

The findings of the study suggest that undergraduate accounting students are more influenced by intrinsic motivation and career exposure in selecting their career paths, whereas third parties and extrinsic motivation are less likely to influence undergraduate accounting students’ career choices.

The results, however, could not be generalized to all accounting students in Malaysia since the study was collected from only one private university in Malaysia and non-probability sampling technique was applied. The theoretical contribution of this study is the inclusion of new variables in the model.

Professional accounting bodies may benefit from the findings of this study as it may provide a basis in designing member recruitment strategies.

This paper fulfills an identified need to study how shortage of certain career path for accounting students could be resolved.

The purpose of this study is to discover the impact of work–life balance on the intention to pursue accounting careers through accounting career image.

The study managed to collect 693 closed questionnaires, using the five-point Likert Scale, from accounting students in several universities in Java, Sulawesi and Kalimantan, as the three most densely populated islands in Indonesia. The research model is analysed using partial least square method as a part of structural equation modelling.

There are positive and significant influences between work–life balance and the intention to pursue accounting career when supported by accounting career image. The positive perception of accounting career image motivates accounting students to pursue accounting careers. Accounting students argue that attaining a balance between work and personal life can improve positive perceptions of accounting careers, which drive them to pursue a career in accounting. Work–life balance is an essential factor due to the fact that it can, directly and indirectly, affect the intention to pursue accounting careers. In addition, positive image of accounting profession is found to be able to strengthen the positive influence of the work–life balance to pursue accounting careers.

Further studies can continue along the line of this study as the intention to choose an accounting career can change from time to time. In addition, the generational difference may create a discrepancy in perception and orientation in choosing accounting careers. Therefore, future studies should consider a broader scope and more updated objects.

The findings suggest that working experience is an essential part for accounting students in choosing accounting careers, and so higher education institutions need to consider including field work-practice in their curriculums. Companies are also expected to prioritise work–life balance since it will motivate accounting students to choose an accounting career.

This study investigates the link between work–life balance and decisions to pursue accounting careers through accounting students' perceptions in Indonesia. This study combines the influences of work–life balance and accounting career image on the intention to pursue accounting careers in one model, in which accounting career image is the mediating variable in the indirect link of work–life balance.

This paper aims to explore whether cultural values identified by Hofstede (1980) are relevant with respect to the relationship between career drivers and students’ intentions of pursuing a career in accounting.

A total of 266 Turkish, East African, West African, Iranian and Arabic business-related students studying at Eastern Mediterranean University in North Cyprus have participated in this study. To test the hypotheses, a t-statistic at the univariate level and a discriminant analysis at the multivariate level have been performed.

The results reveal that collectivism and/or large power distance are associated with the statistically significant relationship between parental and peers’ influence and students’ intentions of choosing an accounting career. The results further demonstrate that collectivism and/or strong uncertainty avoidance is/are relevant to insignificant relationship between beliefs factors and students’ career aspirations into accounting profession.

The main implication derived from this study states that the accounting educators and professional accounting firms should mostly target parents and convince them of the positive aspects of accounting study and profession to attract more students from cultures characterized by collectivism and large power distance. Parallel to this, the results suggest that universities and professional accounting firms should use their current students to attract more students into their accounting-related programs.

Given evidence that cost of education is an important issue for the students opting to pursue a career in accounting, educators could attract more students into their accounting programs by providing scholarships to bright students intending to study accounting. They could also increase attractiveness by offering reductions in tuition fees to the students for obtaining good grades in accounting courses.

This study is unique in the sense that it takes a new step to investigate the influence of career-choice factors by using multiple dimensions of cultural values. In addition, this could be the first study exploring the factors that may influence decision of the students studying in North Cyprus in choosing accounting career.

This study aims to explore intersectional gender inequalities that exist in accounting organizations.

A review of the literature, covering the period from 1990 to 2020, assesses the intersectionality of professional and social factors that shape inequalities in women’s professional accounting careers.

This study presents the complex facets of women’s inequality in gendered accounting organizations. The results reveal that inequity persists in accounting organizations despite organizational changes. The findings highlight the relevance of further research in gendered organizations to capture the intersectionality of gender with other forms of inequality.

This review informs professional organizations, accountants and company managers about the persistence of gender concerns in the accountancy profession in the last 30 years, despite stated accounting profession commitments to achieve gender equality, as promoted by United Nations Sustainable Development Goals. Moreover, some possible solutions are proposed.

This study focuses on a complex and challenging issue, contributing to the literature by extending classical narrative literature. This study presents a structured view of the various intersections of professional and social characteristics that created inequalities and the suggested solutions.

The aim of this study was to examine the determinants of accounting students' decision to pursue a career path.

Quantitative approach was used to analyze the impact of independent variables (career exposure, self-competence, financial award, work environment, social values and market factors) on dependent variable (career path). Data were collected from 264 students of University of Technology and Applied Sciences, Oman. Structural equation modeling technique was mainly utilized to determine the causal relationship between the variables.

The most influencing factor is financial award followed by market factors and work environment. However, other variables such as career exposure and self-competence though significantly determine career path of the students but are the least contributors to the model. In addition, social value was found insignificant and negative contributor to the model.

The findings of the current study confirm the propositions of the theory of planned behavior that student's decision to pursue career as ACCA-certified accountants is shaped by attitudinal factors as well as subjective norms factors and perceived behavior control. This study's theoretical findings can be used to supplement empirical evidence on impact of career exposure, self-competence, financial awards, work environment, social values and market factors to take the ACCA exam (career path). The implications of this research for academic institutions include providing convenience for students, such as ACCA exam scholarship offers if they have graduated with cum laude and obtained work experience because ACCA involves time and money to participate in.

There has been virtually little research in Oman on this subject though. Investigating Omani accounting students' aspirations to work in public accounting adds additional insight into the field.

This cross‐cultural study examined the career choices of Asian, black and white students at the University of Pretoria to identify the factors motivating Accountancy students to become chartered accountants (CAs), as only 2.5 per cent (609) of 24 308 registered CAs in South Africa in 2005 were black, and only 6 per cent (1573) were Indian. Understanding the attitudes and the perceptions of CA first‐year students (identifying key career choice factors) can help course administrators/curriculum designers (the South African Institute of Chartered Accountants (SAICA) and the Public Accountants and Auditors’ Board (PAAB)) to align marketing and recruiting strategies with specific personal occupational preferences of different racial groups enrolled for local CA courses. Factors such as decision time‐frame of career choice, socio‐economic background, students’ perceptions of the benefits/constraints of the CA profession, and other jobrelated factors, were analysed. Students attributed their career choice to their school Accounting performance. Most chose this career in Grades 8 to 11. All three groups like the availability of employment as a CA. Constraints were the cost of qualifying (according to black students), and the difficulty of qualifying (Asian and white students).

This research examines the influence of the learning environment and students' attitudes towards choosing an accounting career mediated by intention to enhance the current knowledge.

The online survey is adopted to test the research model of this research. There are 503 useable responses collected with the effective response rate of 72 per cent. Data analysis and hypothesis testing use Partial Least Square as part of the Structural Equation Modelling technique.

The results of this research indicate that accounting students possess positive attitude both towards the intention to enhance the current knowledge and choosing their accounting career. The learning environment includes educators and friends who give significant influence on students' intention. Besides, current knowledge enhancement is also discovered to be able to mediate the link between attitude, learning environment and intention to choose accounting career.

Different generations may generate either different perception or different orientation in choosing accounting career. Therefore, future research can consider wider coverage and more updated object.

Findings of this research suggest that periodic improvement and renewal are necessary to administer to create an optimum learning environment, in term of teachers' capacity, teaching materials and supporting social environment.

This research contributes to any research related to attitudes towards choosing an accounting career. This study is the leading study that combines students' attitudes, learning environment, current knowledge enhancement, and career choice in one single model.

The study uses social cognitive career theory (SCCT) to explore the driving and restraining factors that students consider in selecting auditing as a career.

Considering the aim of this study, a qualitative research was preferred with the objective of gathering in-depth and enriched empirical data; hence, semi-structured interviews were conducted with seventy-five fourth-year undergraduate accounting students of six top-ranked universities in Ghana that offer accounting programmes.

The findings of the current study unearth the constructs of the SCCT that students' decision to consider a career in audit is driven by outcome expectations (high earnings/monetary incentives and social prestige associated with the job), as well as self-efficacy belief (possession of ethical values). Further, the study finds that self-efficacy beliefs (job stress and accounting stereotype) were the factors restraining students from considering auditing as a career. The results finally show that the students who would choose auditing as a career in future are in one way or the other, preparing for the achievement of their goals.

The SCCT framework utilized focuses on the three main constructs: self-efficacy, outcome expectations and goals. There are a number of related factors that may influence students' career choice decisions. These may include personal characteristics and contextual influences; a change of the theoretical framework may help discover other important personal and contextual factors that this current study could not unearth.

The study indicates, on the contrary, that students have negative perceptions about auditing as a career option; they consider the career as stressful, tedious and monotonous. These misconceptions make it less likely for a student to pursue auditing as a career. Educators can aid students in their decision to pursue a study in accounting and become auditors by displaying and reinforcing the positive outcomes that come with the position of an auditor.

The findings of this study add to the existing literature by delving deeper into the self-selection factors that influence a student's desire to become an auditor. Furthermore, the current research is exceptional in that it applies the SCCT to the aim of becoming an auditor. Although other research studies have looked into factors that may influence a student's decision to pursue a profession as an accountant, these studies have mostly been quantitative, limiting the students' ability to explain why those factors encourage or dissuade them.

The purpose of this paper is to ascertain the perceptions of New Zealand high school and tertiary students regarding accounting and accountants, as well as the perceptions of high school accounting educators and career advisers who potentially influence these students.

The methodology used here is qualitative, including semi‐structured interviews and focus groups.

The paper finds that the majority of the high school students and first‐year tertiary students have little understanding of the tasks accountants perform, and their image of an accountant was the typical “boring” stereotype. However, the final year tertiary students have a good understanding of what accounting entails and do not have a negative image of an accountant. The high school accounting educators have a favourable view of accounting and are positive about a career in accounting, in contrast with the career advisers who view an accounting career as dull and boring or a backstop to other more exciting careers.

Recently, there has been a decline in the number of New Zealand accounting graduates, which may in part be caused by negative stereotyping and limited accurate knowledge about accountants. The challenge for the local professional accounting body is to attempt to change this stereotype and find new ways of promoting accounting careers to the current generation of New Zealand high school and tertiary students.

The paper integrates the study of students' perceptions of accounting in New Zealand with that of the high school accounting educators and career advisers to provide a comprehensive qualitative study of the current New Zealand situation.