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ERIC Number: EJ1107409
Record Type: Journal
Publication Date: 2015
Pages: 19
Abstractor: As Provided
ISSN: ISSN-0963-9284
Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation
Wen, Lei; Hao, Qian; Bu, Danlu
Accounting Education, v24 n4 p341-359 2015
Based on the theory of planned behavior [Ajzen, I. (1991). "The theory of planned behavior." "Organizational Behavior and Human Decision Processes," 50(2), 179-211], we examine the factors influencing the decisions of accounting students in China concerning the certified public accountant (CPA) designation. Surveying 288 college accounting students, we find that genuine interest, perceived professional independence in the workplace and perceived difficulties in maintaining the certification all affect students' intentions to pursue the CPA credential. Expectations of better market opportunities for those with CPA and the influence of important professional referees also positively influence students' decisions to earn CPA qualification. By highlighting these factors that attract students to pursue CPA, this paper has important implications for the accounting educators and other stakeholders.
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: China
Grant or Contract Numbers: N/A