Factors that Motivate the Intention of Accounting Students to Pursue Professional Qualifications

This research explores the factors that motivate accounting students to pursue professional qualifications, using the Theory of Planned Behavior (TPB) as a framework. The research aims to determine students’ intentions to obtain professional certification by examining key motivational factors including salary, job stability, and social status. A total of 380 responses were collected from 450 distributed questionnaires through an online survey distributed among public and private university students. The data analysis involves descriptive statistical analysis and bivariate correlation analysis examining the relationships between the variables. The findings indicate that job stability and high social status significantly influence students' intentions to pursue professional accounting qualifications, whereas salary does not show a significant impact. This research provides valuable insights for professional bodies in formulating strategies to increase the number of certified accountants in Malaysia. Additionally, it offers educators a deeper understanding of students’ motivations in pursuing professional accounting qualifications. Overall, the research suggests that students perceive professional accounting qualifications as means to attain high social prestige and employment security, thereby reinforcing their motivation to pursue certification.