Describing the Work Experiences of Certified Public Accountants Across Various Sectors
DOI:
https://doi.org/10.24260/aktiva.v3i2.4180Keywords:
Academician, Government, Commerce and Industry, Public Practice, Job Fulfillment, Perdagangan dan Industri, Praktik Publik, Pemenuhan PekerjaanAbstract
Purpose: This study explores the work experiences of Certified Public Accountants (CPAs) across various sectors—academe, commerce and industry, government, and public accounting. It aims to fill the gap in the literature by examining factors influencing CPAs’ career decisions, the challenges CPAs encounter, and the strategies they employ to navigate sector transitions.
Design/methodology/approach: A qualitative research design was employed using a multiple case study approach based on the Merriam Case Study model. The study was guided by the Person-Environment Fit theory and Herzberg’s Two-Factor theory. Data collection methods included in-depth interviews, member checking, and triangulation with CPAs actively practicing in one of the sectors.
Research Findings: Findings reveal that CPAs prioritize factors such as employment opportunities and career growth when starting their career. Transitions between sectors are often driven by job offers, financial incentives, and the pursuit of a better work-life balance. However, shifting across sectors presents challenges such as adapting to new environments and ethical dilemmas. CPAs employ strategies like continuous learning, ethical reasoning, and seeking support to overcome these obstacles. The study highlights that CPAs find long-term career fulfillment through gaining valuable knowledge, serving others, upholding integrity, and fostering personal growth.
Tujuan: Penelitian ini mengeksplorasi pengalaman kerja Akuntan Publik Bersertifikat (CPA) di berbagai sektor-akademik, perdagangan dan industri, pemerintah, dan akuntansi publik. Penelitian ini bertujuan untuk mengisi kesenjangan dalam literatur dengan memeriksa faktor-faktor yang memengaruhi keputusan karier CPA, tantangan yang dihadapi CPA, dan strategi yang mereka terapkan untuk menavigasi transisi sektor.
Metodologi: Desain penelitian kualitatif digunakan dengan menggunakan pendekatan studi kasus berganda berdasarkan model Studi Kasus Merriam. Penelitian ini dipandu oleh teori Kecocokan Orang-Lingkungan dan teori Dua Faktor Herzberg. Metode pengumpulan data meliputi wawancara mendalam, member checking, dan triangulasi dengan CPA yang aktif berpraktik di salah satu sektor.
Hasil: Temuan menunjukkan bahwa CPA memprioritaskan faktor-faktor seperti peluang kerja dan pertumbuhan karier ketika memulai karier mereka. Peralihan antar sektor sering kali didorong oleh tawaran pekerjaan, insentif keuangan, dan upaya untuk mendapatkan keseimbangan kehidupan kerja yang lebih baik. Namun, berpindah antar sektor menghadirkan tantangan seperti beradaptasi dengan lingkungan baru dan dilema etika. CPA menggunakan strategi seperti pembelajaran berkelanjutan, penalaran etis, dan mencari dukungan untuk mengatasi hambatan ini. Studi ini menyoroti bahwa CPA menemukan kepuasan karier jangka panjang melalui perolehan pengetahuan yang berharga, melayani orang lain, menjunjung tinggi integritas, dan mendorong pertumbuhan pribadi.
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Copyright (c) 2025 Erica Jane V Maglasang, Ericka Joy G Bote, Angel Maxenne C Azur, Artchelene D Pepania, Eligen H Sumicad Jr., Marlon B Paguia
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