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

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  • Lei Wen
  • Qian Hao
  • Danlu Bu

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.

Suggested Citation

  • Lei Wen & Qian Hao & Danlu Bu, 2015. "Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation," Accounting Education, Taylor & Francis Journals, vol. 24(4), pages 341-359, August.
    • Handle: RePEc:taf:accted:v:24:y:2015:i:4:p:341-359
    DOI: 10.1080/09639284.2015.1051561
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    1. Bauder, Harald, 2006. "Labor Movement: How Migration Regulates Labor Markets," OUP Catalogue, Oxford University Press, number 9780195180886.
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    Cited by:

    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2016. "Accounting education literature review (2015)," Journal of Accounting Education, Elsevier, vol. 35(C), pages 20-55.
    2. Newman Amaning & Reindolph Osei Anim & Alexander Kyere & Godfred Peprah-Amankona, 2020. "Determinants of Career Intentions of Accounting Students," International Business Research, Canadian Center of Science and Education, vol. 13(12), pages 1-14, December.

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