|Title: PERCEPTIONS OF ACCOUNTING STUDENTS TOWARD THE PROFESSIONAL ACCOUNTANT PROFESSION IN THE INFORMATION TECHNOLOGY ERA|
Santy Setiawan, Se Tin and Shenni Marisa
The rapid development of information technology at this time undoubtedly has an impact on the professional accounting profession. Researchers want to know how accounting students perceive gender and the level of student mastery of the material for the professional accounting profession. This study divides the accounting profession assessment into three categories: professional accountant behavior, professional accountant reputation, and the results and requirements that must be met as a professional accountant. This study’s sample consists of accounting students from private universities in Bandung. The data was analyzed using discrimination testing to determine gender and semester level differences in accounting students’ perceptions of the professional profession. The findings show that there is no difference between male and female accounting students’ perceptions of the professional accounting profession, and that there is no difference between early-level students and final-year students’ perceptions of the professional accounting profession. Accounting software and accounting information systems knowledge are technological competencies that accountants must have in the information technology era.
|Keywords: accountant profession, information technology, and perceptions.|