| Variable |
Author(s) |
Findings |
Hypotheses developed |
|
Ahmed et al. (1997) |
Intrinsic factor has no influence on career choice |
|
| Intrinsic motivation |
Odia & Oqiedu (2013); Ng et al. (2017); Țicoi & Albu (2018); Srirejeki et al. (2019) |
Intrinsic motivation can positively affect students' career path |
H1: Intrinsic motivation influences career path. |
| Ahmad et al. (2015) |
Intrinsic factor is the most influential predictor of career choice |
|
| Extrinsic motivation |
Hejazi & Bazrafshan (2013); Tan & Laswad (2006), Țicoi & Albu (2018) |
Extrinsic motivation could influence career path |
H2: Extrinsic motivation influences career path. |
| Jackling & Keneley (2009) |
Extrinsic motivation influences career paths. |
| Porter & Woolley (2014) |
Intrinsic motivation had more effect on career choice as compared to extrinsict motivations |
| Dibabe et al. (2015); Ng et al. (2017); Srirejeki et al. (2019) |
Extrinsic motivation does not influence career path |
| Influence of third party (Subjective norm) |
Myburgh (2005); Tan & Laswad (2006); Byrne et al. (2012); Porter & Woolley (2014); Umar (2014); Solikhah (2014); Wen et al. (2015), Lukman & Juniati (2016) |
Third party’s influence affects accounting students' career path |
H3: Influence of third party influences career path. |
| Ahmed et al. (1997); Ng et al. (2017) |
Third party’s influence did not affect accounting students' career path |
| Career exposure |
Ahmed et al. (1997) |
Career exposure has no influence on career decision |
H4: Career exposure influences career path. |
| Said et al. (2004) |
Career exposure influenced students’ career choice |
| Ng et al. (2017) |
Career exposure is positively correlated with career path |
| Learning experience |
Baldwin & Howe (1982) |
No significant difference was found between overall performance and levels of previous accounting knowledge |
H5: Learning experience influences career path. |
| Keef (1992) |
There is statistical relationship between previous accounting education and the presentation in first year students |
| Ahmed et al. (1997) |
Prior learning experience has no influence on career choice. |
| Russell et al. (2000) |
Prolonged period to complete exams and work experience requirement discouraged students to pursue an accounting profession. |
| Sugahara et al. (2009) |
Students who had majored in accounting were CPA orientated |
| Year of study |
Marriott & Marriott (2003) |
Accounting undergraduates were found to have lower perceptions on accounting subjects towards the end of their study. |
H6: There is significant difference in career path across year of study. |
| Russell et al. (2000) |
Prolonged period to study discouraged students to pursue an accounting profession. |
