European Journal of Accounting, Auditing and Finance Research (EJAAFR)

EA Journals

Maslow’s theory of need

Factors Affecting Accounting Student Perceptions of the Public Accounting Profession in Bangladesh (Published)

Applying Maslow’s Theory of Need, this study aims to investigate the factors that influence accounting students’ perceptions of the public accounting profession (PAP) as their career opportunity in Bangladesh and how these factors are associated with it. Based on contemporary literature, we have identified seven factors that affect accounting students’ perceptions of the PAP as their career choice in Bangladesh such as Financial Reward, Work Environment, Professional Recognition, Social Value, Labor Market Consideration, Personality, and Professional Training. To examine the relationship between dependent and independent variables, in three months from April-June 2023, data were collected from 104 graduates and undergraduate-level students of nine public universities in Bangladesh with closed-ended questionnaires, and data were analyzed using descriptive and regression analytic techniques through SPSS version 25. The study’s findings indicate that just one independent variable (Professional Training) out of seven, has a positive and significant connection with accounting students’ intentions to pursue PAP as their career option in this country. Lastly, we recorded research contributions and implications for public policies.

Keywords: Bangladesh, Maslow's theory of need, accounting student, public accounting profession.

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