Factors Influencing the Intention to Obtain Accountant Certifications

Abstract

Professional accountant certification has many benefits for individual accountants as well as for the accounting profession in term of upscaling and increasing competitiveness. The purpose of this study is to examine the influence of attitude, subjective norms, and perceived behavior control on ACCA, CA and CPA professional accountant certifications and to understand students’ intention to those certifications. The data were analyzed using multiple linear regression analysis. The results show that attitude and subjective norms have a positive and significant effect on students' intention to obtain the professional accountant certifications. The results also show that perceived behavior control does not have any negative and significant effect on students’ intention, and the knowledge on those certifications does not have any positive and significant effect on students' intention. This study reveals the factors influencing students’ intention to get professional accountant certifications.