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

Wen, Lei; Hao, Qian; Bu, Danlu

doi:10.1080/09639284.2015.1051561

Cited by 42 publications

(67 citation statements)

References 45 publications

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“…As Allen (2004) points out, the number of years required for qualifying and entering the accounting profession influence students' decision to pursue accounting. Wen et al (2015) also find perceived difficulties in maintaining professional accounting certification to be a key predictor of Chinese college accounting students' intention to pursue the Chinese Certified Public Accounting qualification.…”

Section: Career Choice Of Tertiary Students In Ghanamentioning

confidence: 87%

Factors influencing career choice of tertiary students in Ghana

Owusu

Essel-Anderson

Kwakye

et al. 2018

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Purpose -The purpose of this paper is to investigate the factors that influence Ghanaian tertiary students' career choices. The paper explores the dimensionality of the career choice factors within the Ghanaian context and also ascertains their degree of influence on students' career choices. Design/methodology/approach -The study employs survey method of research and a set of questionnaire was used to examine the factors that influence students' career choices. A total of 354 undergraduate students from the Ashesi University College in Ghana participated in the study. Factor analysis was conducted on the career choice factors and differences in response between science and business students were ascertained by means of independent sample t-test. Findings -The findings of this study indicate that university students in Ghana place much premium on intrinsic value and employability/financial prospect in their career choice decisions than such factors as prestige and desired working conditions. Research limitations/implications -The findings of this study are relevant for policymakers and tertiary education providers interested in making the study of science an attractive option for university students in Ghana. Originality/value -The findings of this paper highlight some of the underlining reasons for the unpopularity of the study of sciences among university students in Ghana.

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Section: Career Choice Of Tertiary Students In Ghanamentioning

confidence: 87%

Factors influencing career choice of tertiary students in Ghana

Owusu

Essel-Anderson

Kwakye

et al. 2018

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show abstract

“…Another study by Wen, Hao and Bu also confirm that the combination of internal and external factors influences the accounting students in China to pursue a career as a Certified Public Accountant (CPA) [7]. The study reports that perceived independence and difficulties, as well as genuine interest and better market opportunities, affect students intending to pursue CPA.…”

Section: Introductionmentioning

confidence: 86%

Accounting Certifications: Are students aware?

Srirejeki¹,

Faturahman²,

Supeno³

2019

Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)

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Compared to other ASEAN countries, Indonesia has the most significant number of accounting students and accounting graduates. However, this number is not in line with the number of professional accountants. Indonesia is in number five below Thailand, Malaysia, Singapore and Philippines. The purpose of this study is to investigate the awareness of accounting students about the various professional accountant certification. Through our survey, we find that Certified Public Accountant (CPA) is the most popular certification among others. The finding of this study gives valuable information for the university as well as professional organizations to formulate strategies to attract future's professional accountant.

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“…Bogdan et al (2016) found out that there is a significant correlation between the scale of professional judgment in accounting and the opinion of students regarding the fact that high quality professional judgment is reflected in the preparation of relevant financial information. Wen et al (2015) examined "the factors influencing the decisions of accounting students in China concerning the certified public accountant (CPA) designation" (Wen et al 2015). Authors made the conclusion (Wen et al (2015)), that "students need to realize that accountants are more than number crunchers.…”

Section: Methodsmentioning

confidence: 99%

“…Wen et al (2015) examined "the factors influencing the decisions of accounting students in China concerning the certified public accountant (CPA) designation" (Wen et al 2015). Authors made the conclusion (Wen et al (2015)), that "students need to realize that accountants are more than number crunchers. Today's CPAs are engaged in many managerial functions besides bookkeeping: they are actively involved in business development, estate planning, management consulting, retirement and college planning, and investment counseling.…”

Section: Methodsmentioning

confidence: 99%

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ACCOUNTANTâ€™S PROFILE: PERCEPTION OF STUDENTS AND PRACTITIONERS

Subačienė

Senkus

2017

CBUP

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Abstract:The profession of the accountant has many aspects. Accountants shape the largest amount of information in an enterprise and play an important role in the enterprise's activity. This profession is highly regulated, very responsible and usually includes a wide range of topics: including but not limited to different spheres of accounting, formation of accounting policies, or even information system for enterprises. This suggests the need for an investigation into the accountant's profile, in order to determine the set of features which ideally should be developed for the profession. The purpose of the article is to investigate the accountant's profile from the perception of students and practitioners. For the achievement of this purpose the following methods were used: a questionnaire-based study, information systematization, comparison, and summarization. The results of the research from the study were used for the evaluation of the profile of the accountant, for the development of the necessary set of features an accountant should hold, and finally, the results may be used for the future assessment of accounting study programs of higher educational institutions. JEL Classification Numbers: M40, M41UDC Classification: 378; DOI: http://dx.doi.org/10.12955/cbup.v5.1034Keywords: accountant's profile, features, perception IntroductionThere is no enterprise, institution, or organization where accounting would not be used. Accounting is one of the first systems of gathering information for managing economic activity (Mackevičius, 2004). In any type of business, the existence of the accounting profession is required. The field of accounting is very large and includes but is not limited to: public accountants, internal accountants who work in industrial companies, finance and/or trade, accountants who worked in the government, and accountants as academics (Amilin, 2016). The information given by accounting comprises roughly 60% to 90% of all economic information, which is necessary to plan, analyze, and manage the activity of the enterprise while guaranteeing its continuance (Mackevičius, 2004). Accountants have to be the people who would help the managers of companies to with many tasks including: the introduction of new information on a company's activity and its control forms in order to increase the responsibility of the employees, and to make management system of the company more effective (Mackevičius & Subačienė, 2016). This leads to the need for an analysis of the accountant's profile, which includes determining its features, and expressing their functions and responsibilities correctly. Although the perception of the accountant's profile may be different and may vary in respect of the students and the practitioners. An analysis of the accountant's profile in this aspect will give us insights into development into the attributes of this profession. The purpose of the article is to investigate the accountant's profile in the perception of students and practitioners. For the achievement of the purpose of th...

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

Cited by 42 publications

References 45 publications

Factors influencing career choice of tertiary students in Ghana

Factors influencing career choice of tertiary students in Ghana

Accounting Certifications: Are students aware?

ACCOUNTANTâ€™S PROFILE: PERCEPTION OF STUDENTS AND PRACTITIONERS

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