Factors Influencing Students’ Choice of Enrollmnt in Accounting Professional Program: Evidence From Malaysian Private Higher Institution

Abstract

In choosing a career decision of an individual, a student's choice of enrolment at the tertiary education level is one of the vital elements that influence students' preference for program selection. This study explores the accounting students' choice of enrolment in the professional qualification ACCA course and the factors that influence their decisions to take the ACCA course at Kolej University Poly-Tech MARA, Kuala Lumpur (KUPTMKL). Online questionnaires were distributed to ACCA students in KUPTMKL in January 2021. About 203 questionnaires were completed and usable for the purpose of the study. To analyze the data, descriptive and regression analyses have been employed in this study. The findings show that all predictor variables explain students' decisions to pursue professional qualifications. The findings reveal that personal factors, student motivation, student choice in the ACCA course and job-related are significant in influencing accounting students' decision to pursue professional qualifications. The favorable information about the profession may attract potential students to take the challenge to become a professional accountant in Malaysia. This is in line with the government's aspiration to accomplish 60,000 accountants which are currently still low.