A Study of the Factors Affecting Choice of the Accounting Profession
A Study of the Factors Affecting Choice of the Accounting Profession作者机构：Erciyes University Kayseri Turkey
出 版 物：《Journal of Modern Accounting and Auditing》 (现代会计与审计（英文版）)
年 卷 期：2014年第10卷第1期
页 面：47-54页
学科分类：120201[管理学-会计学] 0303[法学-社会学] 12[管理学] 1204[管理学-公共管理] 03[法学] 1202[管理学-工商管理] 030301[法学-社会学]
主 题：choice of profession accounting profession factor analysis Certified Public Accountant FinancialAdvisor (CPAFA)
摘 要：An accounting professional is called a ＂Certified Public Accountant Financial Advisor （CPAFA）＂ in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complete a minimum 3-year internship program before becoming members of this profession. They have to pass an exam both to start and finish the internship program. The profession and the reasons for choosing it are highly significant issues. Therefore, the present study was conducted to investigate the factors directing the professional choices of prospective individuals who wish to be CPAFAs and the significance of such factors. Along with these objectives, a nation-wide study was conducted on candidates who took the CPAFA internship exam in periods of 2012-3, 2013-1, and 2013-2 （three periods）. The factors affecting candidates＇ choices to be an accountant professional were gathered under five groups. The factors ＂influence of immediate surroundings＂, ＂prestigious social status of the profession＂, ＂high life-long income potential＂, ＂flexible working hours＂, and ＂future guarantee of the profession＂ had higher factor loadings than other factors.
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