Modelling Job-related and Personality Predictors of Intention to Pursue Accounting Careers among Undergraduate Students in Ghana

Abstract

This study principally investigates job-related and personality factors that determine Ghanaian accounting students’intentions to pursue careers in accounting. It draws on a rich body of existing literature to develop a research model.Primary data were collected from a cross-sectional survey of 516 final year accounting students in a Ghanaian publicuniversity. Data were analysed using SmartPLS 2.0 to conduct Partial Least Squares Structural Equation Modelling(PLS-SEM). The results show that five factors are key determinants of accounting students’ intentions to pursueaccounting careers. Among the significant predictors, feelings about accounting profession made the greatestinfluence on career intentions, followed by accountants’ reputation, job requirements, job outcomes and self-efficacy.Two factors, negative perception of ethical behaviour of accountants and accounting knowledge did not contributesignificantly to predicting students’ career intentions in the research context. Finally, the results show that strongerintention to pursue accounting career influences accounting students’ recommendation of accounting careers toothers. This study contributes to filling the dearth of empirical research in developing countries in Sub-SaharanAfrica (SSA) on career-choice predictors of accounting students’ career intentions and its behavioural consequence.Theoretical, managerial and educational policy implications of this study are discussed.