Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation

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) designat...

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Veröffentlicht in:Accounting Education 2015-07, Vol.24 (4), p.341-359
Hauptverfasser: Wen, Lei, Hao, Qian, Bu, Danlu
Format: Artikel
Sprache:eng
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Zusammenfassung: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.
ISSN:0963-9284
1468-4489
DOI:10.1080/09639284.2015.1051561