Proceedings of the 2024 5th International Conference on Mental Health, Education and Human Development (MHEHD 2024)

Applying TPB in investigating the Intentions of Accounting Students on Pursuing Professional Accountancy Qualification

Authors
YiLing Wu1, *
1Department of Accounting, Hong Kong Shue Yan University, Hong Kong, 999077, China
*Corresponding author. Email: wylyiling@163.com
Corresponding Author
YiLing Wu
Available Online 29 July 2024.
DOI
10.2991/978-2-38476-271-2_55How to use a DOI?
Keywords
Theory of Planned Behavior; accounting profession; professional accountancy qualification
Abstract

This study, based on the Theory of Planned Behavior (TPB), explores the factors influencing accounting students’ intentions to pursue professional accountancy qualifications. The research finds that personal attitudes, views of significant others, and students’ perceptions of their interests and abilities are the main factors influencing students’ entry into the accounting profession. Notably, intrinsic factors have a greater impact on students. With the growing popularity of the concept of choice freedom and the challenges of the Certified Public Accountant (CPA) exam, the influence of intentions may change. Further analysis or research would help to understand the feasibility of TPB in practical applications.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2024 5th International Conference on Mental Health, Education and Human Development (MHEHD 2024)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
29 July 2024
ISBN
978-2-38476-271-2
ISSN
2352-5398
DOI
10.2991/978-2-38476-271-2_55How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - YiLing Wu
PY  - 2024
DA  - 2024/07/29
TI  - Applying TPB in investigating the Intentions of Accounting Students on Pursuing Professional Accountancy Qualification
BT  - Proceedings of the 2024 5th International Conference on Mental Health, Education and Human Development (MHEHD 2024)
PB  - Atlantis Press
SP  - 441
EP  - 448
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-271-2_55
DO  - 10.2991/978-2-38476-271-2_55
ID  - Wu2024
ER  -