Professional accounting body affiliation in a developing country: the case of membership attraction in Vietnam

Abstract

Despite studies on the perceptions of benefits and costs of joining a professional body little empirical evidence is available on the deciding factors for joining one specific professional body, let alone multiple ones in an emerging economy. Using the Theory of Planned Behaviour (TPB) theoretical lens, this paper investigates, through surveys, the factors affecting the decisions by final-year university students and associate members to affiliate with one or more professional bodies in Vietnam. This study used a quantitative approach design. Questionnaires were sent to students studying an undergraduate accounting degree in Vietnam (N = 167) and candidates completing the foundations levels of a foreign professional accounting body programme in Vietnam (N = 145). The results show that attitude is the most significant factor in explaining the intentions of accounting students and foundation candidates to affiliate with a professional accounting body while subjective norm is only marginally significant and perceived behavioural control is not significant. The comparison between those who intend to professionally affiliate and those who do not reveal that the main factors affecting the decision are the reputation of the professional body, career and networking opportunities, international recognition, professional status, international mobility opportunities, perceived expertise of members and continuing professional development.

Analisis Faktor-Faktor yang Mempengaruhi Minat Pemilihan Karir sebagai Akuntan Publik

“…Charbaji (2016) menemukan bahwa secara parsial Attitude toward behavior tidak bisa berpengaruh terhadap mahasiswa akuntansi pada penentuan karirnya menjadi akuntan. Srirejeki & Faturahman (2019) dan Bouilheres et al (2022) memaparkan bahwasanya Attitude toward behavior signifikansinya berdampak positif pada minat mahasiswa ketika menentukan karirnya menjadi seorang akuntan. Artati et al (2020) baru-baru ini mengemukakan bahwa norma subjektif bukanlah faktor yang secara parsial bisa berpengaruh terhadap keinginan mahasiswa akuntansi dalam memilih karir menjadi seorang akuntan.…”

“…Hasil riset berikut selaras terhadap Bouilheres et al (2022) dan Adela et al, (2023) yang mengemukakan bahwa pengaruh antara Attitude Toward Behavior pada minat mahasiswa pada penentuan karirnya sebagai seorang akuntan sangat positif serta signifikan.…”

A intenção do profissional do setor contábil perante as normas brasileiras convergidas às IPSASs: uma análise sob a perspectiva da Teoria do Comportamento Planejado

“…Na área contábil, ela tem sido essencialmente utilizada em pesquisas sobre carreira e educação profissional (p. ex., Bagley et al, 2012;Bouilheres et al, 2022;Chi et al, 2022) e ética profissional (p. ex., Brown et al, 2016;Buchan, 2005;Carpenter & Reimers, 2005;Owusu et al, 2020;Sarikhani & Ebrahimi, 2022).…”

“…Pesquisas referentes à carreira e educação e à ética profissional são as mais recorrentes. Quanto à carreira e educação, temse analisado intenções como as de filiação em entidades da classe contábil (Bouilheres et al, 2022); de obter certificação profissional (Certified Public Accountancy [CPA], em inglês) (Chi et al, 2022;Kholid et al, 2020;Wen et al, 2015); de graduação/especialização em disciplinas/cursos contábeis (Bekoe et al, 2018;Goh & Scerri, 2016;Porter & Woolley, 2014;Santos & Almeida, 2018;Tan & Laswad, 2006, 2009; de seguir carreira em determinadas áreas ou empresas, como na contabilidade gerencial (Hutaibat, 2012), em empresas Big Four (Bagley et al, 2012) e em empresas de capital aberto (Suryani et al, 2018;Wen et al, 2018); e de participação em tutorias (Goldstein et al, 2014).…”