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Factors Affecting the Intention to Pursue Professional Accounting Qualifications: A Proposed Framework

Author

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  • Sitti Syamsiar Muharram

    (Faculty of Accountancy, Universiti Teknologi MARA (UiTM) Sabah Branch, Locked Bag 71, 88997 Kota Kinabalu, Sabah Author-2-Name: Farizal Ab. Gaffar Author-2-Workplace-Name: Energy Commission of Sabah, Tingkat 10, Plaza Shell, 29, Jln Tunku Abdul Rahman, Pusat Bandar Kota Kinabalu, 88000 Kota Kinabalu, Sabah Author-3-Name: Jasmine David Author-3-Workplace-Name: Accounting Research Institute (ARI), Level 12, Menara Sultan Abdul Aziz Shah, Universiti Teknologi MARA, 40450 Shah Alam, Selangor Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:)

Abstract

" Objective - To identify the factors affecting the intentions to pursue professional accounting qualifications among undergraduate students and develop a conceptual framework for the study. Methodology/Technique - Based on reviews of published papers, the authors analysed the literature on factors influencing the intention to pursue professional accounting qualifications across different respondent groups or population samples. Findings - Students' intentions to pursue professional accounting qualifications are shaped by a combination of motivational, cognitive, and contextual factors. Intrinsic motivations, such as personal interest, alongside extrinsic factors like perceived career opportunities and financial incentives, consistently emerge as key determinants. Cognitive elements, including self-efficacy and the perceived value of professional membership, further influence decision-making. Novelty - This study proposes a dual-theory framework integrating Maslow's Hierarchy of Needs and the Theory of Planned Behaviour to explain accounting students' intention to pursue professional qualifications. By examining these diverse influences, this paper aims to provide a comprehensive understanding of the factors affecting students' intentions to pursue professional accounting qualifications, offering insights for educators, policymakers, and professional organizations seeking to strengthen the accounting talent pipeline. Type of Paper - Review Paper"

Suggested Citation

  • Sitti Syamsiar Muharram, 2026. "Factors Affecting the Intention to Pursue Professional Accounting Qualifications: A Proposed Framework," GATR Journals afr247, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:afr247
    DOI: https://doi.org/10.35609/afr.2026.10.4(2)
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    References listed on IDEAS

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    1. repec:uii:jcauii:v:1:y:2019:i:1:p:47-63 is not listed on IDEAS
    2. Hadal Hammour, 2018. "Influence of the attitudes of Emirati students on their choice of accounting as a profession," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 433-451, July.
    3. Ayu Chairina Laksmi & Savero Izkha Al Hafis, 2019. "The influence of accounting students’ perception of public accounting profession: A study from Indonesia," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(1), pages 47-63.
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    JEL classification:

    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions
    • I24 - Health, Education, and Welfare - - Education - - - Education and Inequality
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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