The role of accounting studies in student lifestyle and financial behavior
Keywords:
accounting studies, lifestyle, financial behavior, accounting students, accountant profession
Abstract
This study aims to determine and understand the role of Accounting Studies in student lifestyle and financial behavior of accounting students, which will have an impact on their future accounting profession. Data collection is through interviews with 10 accounting students, academics and practitioners which obtained several results. The results of this study indicated that Accounting Studies plays a role in the lifestyle and financial thinking of accounting students, and will later be able to have an impact on the performance and daily life of the accounting profession in the future. Based on this analysis, overall it can be concluded that besides accounting studies, there is another factor to support the accountant mindset that is work environment, Mindset, financial behavior and accounting student life style obtained by accounting studies and it able to support future accounting profession.
JEL Classification: M41, M410, G41
References
Adharsyah, T. (2018), Konsumsi Rumah Tangga Jadi Penyelamat PDB 2018, CNBC Indonesia, available at: https://www.cnbcindonesia.com/market/20190206124042-17-54038/konsumsi-rumah-tangga-jadi-penyelamat-pdb-2018 (Accessed: 6 June 2020), (in Indonesian).
Agustiyanti (2019), Survei BI: Konsumsi dan Tabungan Masyarakat Naik, Cicilan Utang Turun, katadata, available at: https://katadata.co.id/berita/2019/10/04/survei-bi-konsumsi-dan-tabungan-masyarakat-naik-cicilan-utang-turun (Accessed: 6 June 2020), (in Indonesian).
Asonitou, S. and Hassall, T. (2019), “Which skills and competences to develop in accountants in a country in crisis?”, International Journal of Management Education. DOI: https://doi.org/10.1016/j.ijme.2019.100308
Butler, M. G., Church, K. S. and Spencer, A. W. (2019), “Do, reflect, think, apply: Experiential education in accounting”, Journal of Accounting Education. DOI: https://doi.org/10.1016/j.jaccedu.2019.05.001
Iwan, F. (2018), “Affluenza dan Gejala Konsumtif Kelas Menengah Milenial Indonesia”, Bisnis.com, available at: https://finansial.bisnis.com/read/20180405/55/780738/affluenza-dan-gejala-konsumtif-kelas-menengah-milenial-indonesia (Accessed: 5 June 2020), (in Indonesian).
Ladhari, R., Gonthier, J. and Lajante, M. (2019), “Generation Y and online fashion shopping: Orientations and profiles”, Journal of Retailing and Consumer Services. DOI: https://doi.org/10.1016/j.jretconser.2019.02.003
McKinney, E., Yoos, C. J. and Snead, K. (2017), ‘The need for “skeptical” accountants in the era of Big Data”, Journal of Accounting Education. DOI: https://doi.org/10.1016/j.jaccedu.2016.12.007
Oktafikasari, E. and Mahmud, A. (2017), “Konformitas Hedonis dan Literasi Ekonomi Terhadap Perilaku Konsumtif Melalui Gaya Hidup Konsumtif”, Economic Education Analysis Journal, 6(3), pp. 684-697, available at: https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/20280 (Accessed: 8 June 2020), (in Indonesian).
Pietrzak, Ż. and Wnuk-Pel, T. (2015), ‘”The Roles and Qualities of Management Accountants in Organizations – Evidence from the Field”, Procedia – Social and Behavioral Sciences. DOI: https://doi.org/10.1016/j.sbspro.2015.11.538
Prather-Kinsey, J., Boyar, S. and Hood, A. C. (2018), “Implications for IFRS principles-based and US GAAP rules-based applications: Are accountants’ decisions affected by work location and core self-evaluations?”, Journal of International Accounting, Auditing and Taxation, 32, pp. 61-69. DOI: https://doi.org/10.1016/j.intaccaudtax.2018.08.002
Sawitri, A. P. and Fauziyah (2017), “Peran Akuntan Pendidik dalam Meningkatkan Profesionalisme Calon Akuntan”, Jurnal Studi Manajemen dan Bisnis, 4(2), available at: https://journal.trunojoyo.ac.id/jsmb/article/view/3963 (Accessed: 8 June 2020), (in Indonesian).
Situmorang, A. P. (2019), Tren Belanja Online Milenial Topang Pertumbuhan Ekonomi RI 2020, available at: https://www.merdeka.com/uang/tren-belanja-online-milenial-topang-pertumbuhan-ekonomi-ri-2020.html (Accessed: 25 May 2020), (in Indonesian).
Sutrisna, K., Kurniawan, P. S. and Dewi, P. E. D. M. (2017), “Pengaruh Tingkat Pendidikan Pengelola Keuangan , Transparansi Dan Akuntabilitas Terhadap Efektivitas Pengelolaan Keuangan Sekolah (Studi Empiris Pada Sma / Smk Negeri Di Kabupaten Buleleng)”, Akuntansi Program S1, (in Indonesian).
Waluyo, F. I. A. and Marlina, M. A. E. (2019), “Peran Literasi Keuangan Dalam Pengelolaan Keuangan Mahasiswa”, Media Akuntansi dan Perpajakan Indonesia, 1(1), pp. 38-55, (in Indonesian).
Agustiyanti (2019), Survei BI: Konsumsi dan Tabungan Masyarakat Naik, Cicilan Utang Turun, katadata, available at: https://katadata.co.id/berita/2019/10/04/survei-bi-konsumsi-dan-tabungan-masyarakat-naik-cicilan-utang-turun (Accessed: 6 June 2020), (in Indonesian).
Asonitou, S. and Hassall, T. (2019), “Which skills and competences to develop in accountants in a country in crisis?”, International Journal of Management Education. DOI: https://doi.org/10.1016/j.ijme.2019.100308
Butler, M. G., Church, K. S. and Spencer, A. W. (2019), “Do, reflect, think, apply: Experiential education in accounting”, Journal of Accounting Education. DOI: https://doi.org/10.1016/j.jaccedu.2019.05.001
Iwan, F. (2018), “Affluenza dan Gejala Konsumtif Kelas Menengah Milenial Indonesia”, Bisnis.com, available at: https://finansial.bisnis.com/read/20180405/55/780738/affluenza-dan-gejala-konsumtif-kelas-menengah-milenial-indonesia (Accessed: 5 June 2020), (in Indonesian).
Ladhari, R., Gonthier, J. and Lajante, M. (2019), “Generation Y and online fashion shopping: Orientations and profiles”, Journal of Retailing and Consumer Services. DOI: https://doi.org/10.1016/j.jretconser.2019.02.003
McKinney, E., Yoos, C. J. and Snead, K. (2017), ‘The need for “skeptical” accountants in the era of Big Data”, Journal of Accounting Education. DOI: https://doi.org/10.1016/j.jaccedu.2016.12.007
Oktafikasari, E. and Mahmud, A. (2017), “Konformitas Hedonis dan Literasi Ekonomi Terhadap Perilaku Konsumtif Melalui Gaya Hidup Konsumtif”, Economic Education Analysis Journal, 6(3), pp. 684-697, available at: https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/20280 (Accessed: 8 June 2020), (in Indonesian).
Pietrzak, Ż. and Wnuk-Pel, T. (2015), ‘”The Roles and Qualities of Management Accountants in Organizations – Evidence from the Field”, Procedia – Social and Behavioral Sciences. DOI: https://doi.org/10.1016/j.sbspro.2015.11.538
Prather-Kinsey, J., Boyar, S. and Hood, A. C. (2018), “Implications for IFRS principles-based and US GAAP rules-based applications: Are accountants’ decisions affected by work location and core self-evaluations?”, Journal of International Accounting, Auditing and Taxation, 32, pp. 61-69. DOI: https://doi.org/10.1016/j.intaccaudtax.2018.08.002
Sawitri, A. P. and Fauziyah (2017), “Peran Akuntan Pendidik dalam Meningkatkan Profesionalisme Calon Akuntan”, Jurnal Studi Manajemen dan Bisnis, 4(2), available at: https://journal.trunojoyo.ac.id/jsmb/article/view/3963 (Accessed: 8 June 2020), (in Indonesian).
Situmorang, A. P. (2019), Tren Belanja Online Milenial Topang Pertumbuhan Ekonomi RI 2020, available at: https://www.merdeka.com/uang/tren-belanja-online-milenial-topang-pertumbuhan-ekonomi-ri-2020.html (Accessed: 25 May 2020), (in Indonesian).
Sutrisna, K., Kurniawan, P. S. and Dewi, P. E. D. M. (2017), “Pengaruh Tingkat Pendidikan Pengelola Keuangan , Transparansi Dan Akuntabilitas Terhadap Efektivitas Pengelolaan Keuangan Sekolah (Studi Empiris Pada Sma / Smk Negeri Di Kabupaten Buleleng)”, Akuntansi Program S1, (in Indonesian).
Waluyo, F. I. A. and Marlina, M. A. E. (2019), “Peran Literasi Keuangan Dalam Pengelolaan Keuangan Mahasiswa”, Media Akuntansi dan Perpajakan Indonesia, 1(1), pp. 38-55, (in Indonesian).
Published
2020-10-20
How to Cite
Jostan, M. and Alimbudiono, R. (2020) “The role of accounting studies in student lifestyle and financial behavior”, Management and Entrepreneurship: Trends of Development, 3(13), pp. 16-23. doi: https://doi.org/10.26661/2522-1566/2020-3/13-02.
Section
Management
