Applying TPB in investigating the Intentions of Accounting Students on Pursuing Professional Accountancy Qualification

DOI

10.2991/978-2-38476-271-2_55How to use a DOI?

Keywords

Theory of Planned Behavior; accounting profession; professional accountancy qualification

Abstract

This study, based on the Theory of Planned Behavior (TPB), explores the factors influencing accounting students’ intentions to pursue professional accountancy qualifications. The research finds that personal attitudes, views of significant others, and students’ perceptions of their interests and abilities are the main factors influencing students’ entry into the accounting profession. Notably, intrinsic factors have a greater impact on students. With the growing popularity of the concept of choice freedom and the challenges of the Certified Public Accountant (CPA) exam, the influence of intentions may change. Further analysis or research would help to understand the feasibility of TPB in practical applications.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - YiLing Wu
PY  - 2024
DA  - 2024/07/29
TI  - Applying TPB in investigating the Intentions of Accounting Students on Pursuing Professional Accountancy Qualification
BT  - Proceedings of the 2024 5th International Conference on Mental Health, Education and Human Development (MHEHD 2024)
PB  - Atlantis Press
SP  - 441
EP  - 448
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-271-2_55
DO  - 10.2991/978-2-38476-271-2_55
ID  - Wu2024
ER  -