Perception On Accountant’s Roles In The Digital Era: Does It Matter For Z Generation?

Meyliana, Meyliana and Hanny, Hanny and Tan Ming Kuang, - (2023) Perception On Accountant’s Roles In The Digital Era: Does It Matter For Z Generation? Jurnal Akuntansi, 15 (1). pp. 55-65. ISSN 2598-4977

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Abstract

This study aims to measure four factors which could influence the intention of prospective Z generation students to choose accounting major as a career path. Three from The Theory of Planned Behavior and the fourth is Digital Era. The research data were obtained through a questionnaire distributed to 193 high school students grade XII in Bandung as prospective students. The results of the questionnaire were processed using a Likert scale and run with Multiple Linear Regression. The test results show that the four independent variables have a significant effect on the intention of prospective students in choosing Accounting as a further study. However, the partial test results show that only the variable of attitude was empirically tested to have a significant influence on their intention to choose accounting majors. The conclusion from the results of this study is in line with the character of generation Z who likes freedom and dislikes authority, so that only attitude as a personal consideration that influences their decisions. In addition, the results of this study reveal that the factor of the digital era has no effect on their interest in the choice of accounting majors which is in line with the characteristics of the Z generation known as the mobile generation. This generation which grows with technological advances and make technology as part of them so that the digital era does not become a barrier factor which could influence Generation Z's interest in choosing accounting majors.

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