Analysis of The Mediating Effect of Employment Intention in the Influence of Intrinsic Occupational Values on Educational Interest : Targeting on the Tax Accounting Practitioner Training Course

[Purpose] This study aimed to examine the influence of the intrinsic career values of employment program participants on their educational interest and whether their will to find employment plays a mediating role, thereby providing implications. [Methodology] To verify the hypothesis, a survey was conducted on participants in an employment program to train tax accounting practitioners, and regression analysis was performed using the SPSSWIN statistical package. [Findings] The intrinsic career values of program participants had a significant positive effect on their interest in education, and their willingness to work showed a complete mediating effect. [Implications] This study aims to strengthen the employment will of participants in employment programs and ultimately improve employment outcomes through acquisition of qualifications. Although universities make comprehensive efforts to help students find jobs and operate various programs, it is rare to examine their career values. Therefore, the university’s career guidance organization should find out about students’ career values several times during their period of study and present career goals and employment performance processes related to them. In addition, it is suggested that the causes of youth NEETs be categorized by type, support policies be presented, and ways to improve their employment will be sought.