A Study of the Factors Affecting Choice of the Accounting Professions


Journal of Modern Accounting and Auditing, vol.10, no.1, pp.47-54, 2014 (Peer-Reviewed Journal)

  • Publication Type: Article / Article
  • Volume: 10 Issue: 1
  • Publication Date: 2014
  • Journal Name: Journal of Modern Accounting and Auditing
  • Journal Indexes: Other Indexes
  • Page Numbers: pp.47-54
  • Kayseri University Affiliated: Yes


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 of 2012-3, 2013-1, and 2013-2 periods (three periods). The factors affecting candidate 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 the other factors.