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

Autor/inn/en	Wen, Lei; Hao, Qian; Bu, Danlu
Titel	Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation
Quelle	In: Accounting Education, 24 (2015) 4, S.341-359 (19 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2015.1051561
Schlagwörter	Foreign Countries; Accounting; Business Administration Education; Certification; College Students; Intention; Credentials; Student Surveys; Expectation; Student Interests; Professional Autonomy; Employment Potential; Qualifications; Behavior Theories; Regression (Statistics); Hypothesis Testing; Statistical Analysis; China + Suchen Sie Ihr Suchwort? Ausland; Abrechnung; Buchführung; Buchhaltung; Abschlusszeugnis; Zertifizierung; Collegestudent; Studienbuch; Schülerbefragung; Expectancy; Erwartung; Studieninteresse; Berufsfreiheit; Arbeitsmarktbezogene Qualifikation; Beschäftigungsfähigkeit; Qualifikation; Qualifikationsstufe; Regression; Regressionsanalyse; Hypothesenprüfung; Hypothesentest; Statistische Analyse
Abstract	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. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01