Factors Affecting the Intention to Pursue Professional Accounting Qualifications: A Proposed Framework

Sitti Syamsiar Muharram ()
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Sitti Syamsiar Muharram: Faculty of Accountancy, Universiti Teknologi MARA (UiTM) Sabah Branch, Locked Bag 71, 88997 Kota Kinabalu, Sabah Author-2-Name: Farizal Ab. Gaffar Author-2-Workplace-Name: Energy Commission of Sabah, Tingkat 10, Plaza Shell, 29, Jln Tunku Abdul Rahman, Pusat Bandar Kota Kinabalu, 88000 Kota Kinabalu, Sabah Author-3-Name: Jasmine David Author-3-Workplace-Name: Accounting Research Institute (ARI), Level 12, Menara Sultan Abdul Aziz Shah, Universiti Teknologi MARA, 40450 Shah Alam, Selangor Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

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Abstract: " Objective - To identify the factors affecting the intentions to pursue professional accounting qualifications among undergraduate students and develop a conceptual framework for the study. Methodology/Technique - Based on reviews of published papers, the authors analysed the literature on factors influencing the intention to pursue professional accounting qualifications across different respondent groups or population samples. Findings - Students' intentions to pursue professional accounting qualifications are shaped by a combination of motivational, cognitive, and contextual factors. Intrinsic motivations, such as personal interest, alongside extrinsic factors like perceived career opportunities and financial incentives, consistently emerge as key determinants. Cognitive elements, including self-efficacy and the perceived value of professional membership, further influence decision-making. Novelty - This study proposes a dual-theory framework integrating Maslow's Hierarchy of Needs and the Theory of Planned Behaviour to explain accounting students' intention to pursue professional qualifications. By examining these diverse influences, this paper aims to provide a comprehensive understanding of the factors affecting students' intentions to pursue professional accounting qualifications, offering insights for educators, policymakers, and professional organizations seeking to strengthen the accounting talent pipeline. Type of Paper - Review Paper"

Keywords: professional accounting qualifications; Theory of Planned Behaviour (TPB); Maslow's Need Hierarchy Theory, conceptual framework. (search for similar items in EconPapers)
JEL-codes: I23 I24 M40 M49 (search for similar items in EconPapers)
Pages: 8
Date: 2026-03-31
New Economics Papers: this item is included in nep-acc
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Published in Accounting and Finance Review, Volume 10, Issue 4

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Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:afr247

DOI: 10.35609/afr.2026.10.4(2)

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