Universal Journal of Educational Research Vol. 8(3), pp. 1078 - 1091
DOI: 10.13189/ujer.2020.080343
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Belief, Preference and Constraint Factors Influencing Malaysian Accounting Students' Intention to Pursue Professional Qualification


Hani Hamizah Nor Hashim , Erlane K Ghani *
Faculty of Accountancy, Universiti Teknologi MARA, Malaysia

ABSTRACT

This study investigates the factors influencing accounting students’ intention to pursue a professional qualification upon graduation. By employing the Belief, Preference and Constraint (BPC) Model from the Behavioral Decision Theory (BDT), the study utilized the quantitative method by sampling 245 final year accounting students from Malaysian public universities. This study shows that students’ preference to hold a professional membership, as well as their job prospect beliefs, social beliefs and capability beliefs are all positively and significantly associated with their intention to pursue a professional qualification. Findings further indicate that the constraints faced by the students have a negative but insignificant impact on students’ intentions. This study thus contributes to the accounting education literature in Malaysia by providing evidence with regards to the major determinants of the accounting students’ intentions to pursue a professional qualification post-university, hence providing insight to students’ career-decision-making process. Extant literature has predominantly focused on the context of more developed countries thus this study provides valuable insights from the perspective of a developing country in Southeast Asia. Further, this study utilizes the BDT which differs from most prior career decision making studies.

KEYWORDS
Belief, Preference, Constraint, Accounting Students, Professional Qualification

Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Hani Hamizah Nor Hashim , Erlane K Ghani , "Belief, Preference and Constraint Factors Influencing Malaysian Accounting Students' Intention to Pursue Professional Qualification," Universal Journal of Educational Research, Vol. 8, No. 3, pp. 1078 - 1091, 2020. DOI: 10.13189/ujer.2020.080343.

(b). APA Format:
Hani Hamizah Nor Hashim , Erlane K Ghani (2020). Belief, Preference and Constraint Factors Influencing Malaysian Accounting Students' Intention to Pursue Professional Qualification. Universal Journal of Educational Research, 8(3), 1078 - 1091. DOI: 10.13189/ujer.2020.080343.