Factor influencing the career choice in accounting after graduation among accounting students of the Faculty of Management Science, Sakon Nakhon Rajabhat University

Abstract

This research aimed 1) to examine the factors influencing the career choices of accounting students’ towards pursuing a professional accounting career upon graduation and 2) to investigate the factors influencing the career decision of accounting students in the Faculty of Management Science, Sakon Nakhon Rajabhat University, regarding their entry into accounting profession. The sample consisted of 305 accounting students across all academic years at the Faculty of Management Science, Sakon Nakhon Rajabhat University. A questionnaire was employed as the research instrument for data collection. The statistical methods used for data analysis included percentage, mean, standard deviation, and multiple regression analysis. The results revealed that the working environment was rated at the highest level among the factors influencing accounting students' career choices. The top three factors rated at a "high" level were compensation expectations, the organizational image and reputation, and welfare benefits, respectively. Furthermore, the factors including work location, job characteristic preferences, compensation expectations, organizational image and reputation, and working environment were found to have significant positive correlation with the decision to pursue an accounting career at the 0.001 level. The research results are useful for companies seeking to attract new graduates, enabling HR managers to refine recruitment policies that align with both employees' needs and organizational goals, thereby increasing application rates among accounting freshers.