Accounting Beliefs as Determinants of Career Intention in Accounting Profession Among Accountancy Students in Tagum City
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Accounting beliefs shape students' perceptions, attitudes, and expectations regarding the accounting profession. Students who hold positive beliefs about the profession are more likely to develop stronger intentions to pursue accounting as a career. Conversely, negative beliefs may discourage students from entering the profession. Thus, this study investigates the influence of accounting beliefs on career intention among accountancy students in Tagum City. In this study, 305 respondents from different higher education institutions participated. The study measured the relationship between the variables using two research instruments, Accounting Belief Scale and the Questionnaire on Career Intention. Moreover, the results indicate that accountancy students have a positive perception of the accounting profession and a very high intention towards accounting career. Accounting beliefs were found to have a significant difference in terms of year level. However, there was no significant difference when categorized in terms of gender or family income, as well as the career intention in terms of all demographic profiles. Additionally, the findings reveal a computed r-value of 0.575, representing a positive and moderate correlation between the variables. This demonstrates that more favorable perceptions of the accountancy profession led to stronger intentions among students to pursue an accountancy career. The accounting beliefs were also found to be a significant predictor of the career intention of the students. Furthermore, the study’s R-squared value of 0.330 indicates that 33% of the observed statistical variation in career intention can be explained by accounting beliefs. With these findings, higher education institutions may design interventions that foster positive accounting beliefs among students. They may also incorporate in their curriculum various activities that can expose students to professional practice, enhance their beliefs, and strengthen their career intentions.
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