Research on factors affecting ueh accounting auditing students' intention to take a certified accounting certification exam

The purpose of the topic "RESEARCH ON FACTORS AFFECTING UEH ACCOUNTING - AUDITING STUDENTS' INTENTION TO TAKE A CERTIFIED ACCOUNTING CERTIFICATION EXAM " was to explore the four elements

Study overview

Domestic researches

The study "Factors Influencing the Intention towards getting the Vietnamese certified public accountant certificate - An empirical in Can Tho" by Nguyen Thuy An, Le Phuoc Huong, and Huynh Nhut Phuong from Can Tho University investigates the determinants affecting the intention to pursue CPA certification among accounting and auditing students in Can Tho City, Vietnam Published on May 25, 2021, the research employs Ajzen and Fishbein's Theory of Reasoned Action and Theory of Planned Behavior to develop a model comprising seven influential factors: personal examination rules, career perspectives, expectations, attitudes, university support, fees, and risk acceptance Utilizing quantitative research methods and data from 400 participants, the findings reveal that personal regulations, career outlook, expectations, attitudes, and university support positively impact students' intentions to pursue CPA certification The study highlights that 65.3% of respondents are aged 16 to 22, with limited representation from older demographics Although the influence of risk on intentions remains unclear, the research emphasizes the significance of job opportunity expectations, income improvement, and personal skill development associated with obtaining the CPA certificate Additionally, the study notes the impact of social influences from family and peers, while underscoring the importance of fostering a positive attitude towards certification to enhance competitive intent.

The research conducted by Nguyen Ti Yong Cheng and Nguyen Thi Dong, titled “Factors Influencing the Decision to Choose an ACCA Certificate for Economic Students in Ho Chi Minh City,” was published on July 20, 2018 This study explores the key factors that affect economic students' decisions to pursue an ACCA certification in Ho Chi Minh City, providing valuable insights into the motivations behind this choice.

In 2021, a study aimed to identify the factors influencing the decision to pursue ACCA courses among Economics students in Ho Chi Minh City, utilizing the Theory of Reasoned Action (TRA) and Theory of Planned Behavior (TPB) as its theoretical framework The research developed a model encompassing five key factors: social influence, career prospects in accounting, personal compatibility with the profession, opportunity costs related to ACCA membership, and information accessibility Employing quantitative methods, including Cronbach's Alpha, Exploratory Factor Analysis, and Multiple Linear Regression, the study analyzed 589 survey responses, primarily from students at Ho Chi Minh City University of Economics Results indicated that 54.7% of respondents were accounting students, with only 1% being current ACCA members and 95.6% having never enrolled in ACCA courses The findings highlighted four significant factors affecting the decision to take the ACCA exam: information access, personal suitability, professional opportunities in accounting, and social influences The research underscored the importance of information accessibility in understanding certified accounting qualifications, paving the way for further exploration in this area.

Abroad researches

In a March 2022 study titled "Predicting the Intention to Pursue Certified Professional Accountancy Qualification among Accounting Students," Tiw Kai Chi et al utilized the Theory of Planned Behavior and Theory of Reasoned Action to analyze the factors influencing accounting students' intentions to obtain Certified Professional Accountancy Qualification (CPAQ) The research, which surveyed 339 accounting students from Malaysian universities, identified competence, career opportunities, and perceived behavioral control as key factors, with perceived behavioral control having the most significant effect on students' intentions The demographic breakdown revealed that 58.1% of respondents were female, predominantly aged 21 to 25 (57.8%), with third-year students making up over half of the sample Additionally, the survey indicated that 65.5% of respondents were Chinese, while 13.6% were Malay, and 12.1% were Indian Income data showed that approximately 50.4% earned less than 5,000 RM, and 34.2% earned between 5,000 and 10,000 RM Notably, the study did not address the cost of pursuing CPAQ, which includes training, registration, and documentation fees, nor did it explore time as a significant influencing factor.

In addition, students must devote time to studying, practicing, and competing.

A 2018 study by Godfred Matthew Yaw Owusu and colleagues from various universities in Ghana examined the factors influencing business students' intentions to pursue a Certified Professional Accountant (CPA) qualification Utilizing behavioral decision theory, the research identified three key components: beliefs about the accounting qualification, preferences for it, and constraints to achieving it Through quantitative methods, data was collected from 641 students at the University of Ghana School of Business, revealing significant differences in the impact of these factors on the intention to pursue CPA certification The study utilized a 7-point Likert scale to assess various elements, including abilities, environmental influences, socio-cultural factors, interests, and limitations Findings indicated that abilities, interests, and socio-cultural issues positively influenced students' intentions, with a strong correlation between their beliefs in accounting qualifications and their academic performance Notably, accounting students were found to be four times more likely to pursue a CPA compared to peers in other majors The authors recommend enhancing accounting research at the undergraduate level, promoting professional accounting development in Ghana, and providing insights into business students' career choices from a developing country perspective.

In 2018, researchers Ayu Chairina Laksmi and Indah Suciati from Universitas Islam Indonesia conducted a study titled "Factors Influencing the Intention to Obtain Accountant Certifications." The study identified four key factors—Attitude, Subjective Norms, Perceived Behavioral Control, and Comprehension of professional accountant certifications—that significantly influence students' intentions to pursue certified accounting examinations, such as CA, ACCA, and CPA Utilizing quantitative methods, the research focused on surveying accounting students from three universities in Indonesia.

The study conducted by Universitas Islam Indonesia, Gajah Mada University, and STIE YKPN utilized the Theory of Planned Behavior (TPB) and a purposive sampling method, collecting data online via Google Forms Out of 136 surveys distributed, only 109 responses were received, which may limit the representativeness of the sample and the generalizability of the findings The research model included four variables and employed linear regression analysis, revealing that Attitude and Subjective Norms significantly influence students' intentions to pursue accounting certifications, while the other two factors showed no significant effects The findings indicate that a positive attitude towards accounting certifications notably enhances students' intentions, aligning with the conclusions of Sumaryono (2016) and Solikhah.

Research indicates that students' attitudes significantly influence their intentions to pursue accounting certifications, as supported by studies from Trikristiani (2014) and others Additionally, subjective norms positively affect these intentions, aligning with findings from Sumaryono (2016), Wardani (2016), Solikhah (2014), and Trikristiani (2014) However, perceptions of behavioral control show mixed results; while Wardani (2016) found a negative and insignificant impact, other studies suggest a positive influence Furthermore, comprehension does not significantly affect students' intentions, consistent with Sumaryono (2016) and Trikristiani (2014) The study acknowledges limitations, including a restricted sample size and geographical scope, which may affect the generalizability of the findings across all accounting students in Indonesia Future research should consider a larger sample and additional factors, such as cost and time, to gain deeper insights into students' motivations for pursuing professional accountant certifications.

Review of previous research studies

The theoretical framework of our research aligns with two domestic studies, including "Predicting the Intention to Pursue Certified Professional Accountancy Qualification Among Accounting Students." All three studies employ the Theory of Reasoned Action (TRA) and the Theory of Planned Behavior (TPB), demonstrating their effectiveness in explaining factors that influence students' intentions to obtain professional accounting certifications Notably, the study "Factors Influencing the Intention to Obtain Accountant Certifications" also utilizes the TPB Given the reliability and recognition of TRA and TPB in this context, we have chosen to adopt these theories in our research.

Previous studies primarily utilized quantitative methods for data collection and analysis, with a focus on various accounting certifications Notably, the research titled "Factors Influencing the Intention to Pursue Certified Public Accountant and Auditor Certificates - A Case Study in Can Tho" emphasizes CPA certification, while "Factors Influencing the Intention to Take ACCA Certification Exams Among Students Majoring in Economics in Ho Chi Minh City" centers on ACCA certification Additionally, studies such as "Predicting the Intention to Pursue Certified Professional Accountancy Qualification Among Accounting Students" and "What Explains Students' Intentions to Pursue a Certified Professional Accountancy Qualification?" also concentrate on CPA certification In contrast, "Factors Influencing the Intention to Obtain Accountant Certifications" examines a broader range of certifications beyond CPA This highlights the need for further exploration into multiple types of accounting certifications rather than focusing solely on one.

This research aims to analyze the factors influencing accounting-auditing students at UEH in their decision to pursue certified accounting certification exams It will examine psychological, social, and economic influences, assessing their impact on students' intentions The study will identify areas for improvement to enhance these intentions and propose policies and solutions to support students in choosing and preparing for certification Ultimately, the findings will provide objective insights to help students make informed decisions, benefiting both their educational outcomes and the recruitment and development processes of businesses and accounting organizations.

The research conducted by Ayu Chairina Laksmi and Indah Suciati from Universitas Islam Indonesia explores the "Factors Influencing the Intention to Obtain Accountant Certifications." The authors propose a model that identifies four key factors affecting this intention: Attitude, Subjective Norms, Perceived Behavioral Control, and Comprehension.

The credibility of the measurement scales in this study has been thoroughly evaluated and recognized The original model, which comprises four essential factors, offers clear and necessary assessments to address the research topic effectively Consequently, the research group has selected this model as the foundation for their study, proposing a similar framework that includes four key influencing factors: "Positive attitude," "Influence of family, friends, and relatives," and "Perceived control over behavior difficulties."

Rationale of the research

Vietnam currently faces a paradox in the accounting and audit sector, experiencing a surplus of professionals despite rising unemployment rates This situation stems from insufficient planning and implementation to address the current socio-economic landscape Additionally, the dynamic integration of Vietnam into the global market necessitates a higher caliber of human resources to support the growth of both large and small enterprises As competition intensifies, there is an increasing demand for skilled professionals who can contribute to the advancement of organizations and society as a whole.

In response to current economic challenges, leading universities in economics are enhancing traditional undergraduate accounting programs by integrating them with certified accounting certification programs like ACCA or CPA This approach not only improves the quality of human resources but also ensures a robust response to economic fluctuations Consequently, the importance of actively pursuing certified accounting qualifications to enhance personal career opportunities is increasingly emphasized.

In Vietnam, the most sought-after certified accounting qualifications include CPA (Certified Public Accountant), ACCA (Chartered Certified Accountants), and ICAEW (Institute of Chartered Accountants in England and Wales) These certifications are highly regarded in the accounting profession, enhancing career prospects and professional credibility.

The "power passport" is a valuable certification that allows accounting and auditing students to access top companies and multinational corporations in Vietnam, enhancing their competitive edge in the evolving job market These certifications are highly regarded by employers, ensuring that degree holders possess the essential expertise sought after in their respective fields.

The certification goals of accounting students are influenced by various factors, including personal motivation, work experience, tuition costs, the quality of training programs, job security post-graduation, and social pressures from family and friends This comprehensive analysis led the authors to investigate the factors affecting accounting students at UEH.

This study investigates the factors influencing the academic and examination decisions of accounting and auditing students at the University of Economics and Humanities (UEH) It aims to identify and analyze the various influences that shape their intentions to pursue a certified accounting certification exam, as well as to assess the degree of impact each factor has on these intentions.

This study investigates the factors influencing the intention of UEH accounting and auditing students to pursue certified accounting certification exams It aims to determine the impact level of each factor on these students' intentions and identify the key factor driving their decision The findings will lead to conclusions and recommendations for future research in this area.

Research subjects

The primary study issue in this topic is Factors influencing the intention to take a certified accounting certification exam of UEH Accounting - Auditing students.

The writers applied quantitative research melhodologies in this research.

Quantitative research is a method of gathering statistical information and data from study participants to obtain a basic overview of relevant information and factors for statistical and analytical objectives accumulation.

Furthermore, the quantitative research instrument is a questionnaire, which is also employed on this issue to collect relevant information from respondents via an online survey.

The topic is divided into 3 parts, which include the following:

+ Chapter 1: Theoretical Basic + Chapter 2: Research Methodology + Chapter 3: Research Results

Research scope

The study focuses on the University of Economics Ho Chi Minh City (UEH).Time in June 2023.

THEORETICAL BASIC

General theory of certified accounting certificate

1.1.1 Overview of certified accounting certifications

Certified accounting is a specialized field that offers accounting services to individuals, businesses, and organizations through independent practitioners or specialized firms According to Đức Minh Accounting (2022), to practice independently, accountants must complete training courses and pass examinations to obtain professional practice certificates These certificates are awarded based on stringent criteria, including professional competence, work experience, and ethical standards, which vary by country.

Some popular certified accounting certifications include CPA, ACCA, ICAEW This study will mainly focus on two certified accounting certifications: CPA and ACCA.

The Association of Chartered Certified Accountants (ACCA), founded in 1904 and headquartered in Glasgow, London, is the world's largest professional accounting organization, boasting over 233,000 members and 544,000 students globally ACCA certification is designed for professionals in accounting, auditing, finance, banking, taxation, and public services In Vietnam, ACCA stands out as the first international professional body, with over 1,300 members occupying senior roles such as CEO, CFO, and Chief Accountant in various sectors, including ministries, corporations, banks, and enterprises The ACCA certification equips students with essential skills, knowledge, and ethical values, preparing them for successful careers and leadership roles within their organizations.

CPA Vietnam, or Certified Public Accountant Vietnam, is a prestigious accounting certification granted by the Vietnam Association of Certified Public Accountants (VACPA) This professional body, recognized by the Ministry of Finance, oversees the organization of examinations for accounting practice certifications and manages the associated registration processes Achieving the CPA Vietnam certification elevates your professional status, allowing you to perform audit activities and sign audit reports in Vietnam, transitioning from the role of an assistant auditor, which primarily involved tasks like document verification and bookkeeping.

1.1.2 The impacts of the certified accounting certifications on students

Certified accountant certifications, such as ACCA, CPA, and ICAEW, significantly enhance the professional competence and accounting knowledge of students in the field These certifications provide in-depth insights into various areas, including auditing, finance, and taxation, enabling students to master international accounting standards and elevate their skills Furthermore, obtaining these certifications broadens job opportunities, allowing graduates to secure positions in large corporations and international organizations, ultimately leading to better career advancement and income prospects Additionally, pursuing these certifications facilitates networking with accounting professionals and peers globally, helping students establish valuable international connections within the accounting industry.

Pursuing certified accounting certifications can impose significant pressure on students, requiring extensive time, effort, and perseverance, which may lead to stress and negatively impact mental well-being Additionally, the financial burden of registration fees, textbooks, and preparatory courses can be substantial While obtaining these certifications enhances one’s value and competitiveness in the job market, it may disadvantage those who do not meet certification requirements, particularly in terms of transparency, independence, and technological proficiency However, the effects of these challenges vary among individuals, and the decision to pursue certification ultimately depends on personal choices and career goals.

In conclusion, obtaining certified accounting certifications can significantly benefit job seekers and improve professional skills; however, it may also pose challenges for accounting and auditing students.

Theoretical basis of the social psychological research model

1.2.1 The three - component attitude model

An attitude is defined as a mental and neural readiness shaped by experience, which influences how an individual responds to various objects and situations (Allport, 1935).

However, Schiffman and Kanuk (1987) approached this concept differently, viewing attitude as comprising three main components: cognitive, affective, and conation.

Figure I Three-component attitude model

Cognition, one of the three components of attitude, represents an individual's knowledge and beliefs about an object, shaped by various factors such as information and understanding For instance, students often form their perceptions of certified accounting certifications based on insights gathered from family, friends, or educational institutions.

The affective component of student attitudes reflects their overall feelings of like or dislike toward an object, such as a preference for studying ACC A over CPA This component conveys a general preference without delving into specific characteristics and often stems from a broad evaluation of accountant certifications based on limited attributes Emotion plays a significant role in shaping these attitudes.

The intention to participate in a certified accounting certification exam reflects an individual's conation, influencing their decision-making process This can manifest in a choice to pursue the exam or to allocate their time to alternative activities.

Students' attitudes towards pursuing a certified accounting certification exam are influenced by three key factors: their perception of the exam, their emotional inclination towards taking it, and their intention to attempt the certification in the future.

1.2.2 Theory of reasoned action - TRA

The Theory of Reasoned Action (TRA), introduced by Fishbein and Ajzen in 1975, provides valuable insights into the factors that shape accounting-auditing students' intentions to pursue certified accounting certification exams TRA posits that an individual's intention to engage in a specific behavior is significantly affected by their attitudes towards that behavior and the subjective norms surrounding it (Mary J Ryan & Amber K Worthington, n.d.).

Figure 2 Theory of Reasoned Action Model

Students' intention to pursue a certified accounting certification exam is significantly influenced by their attitudes, which are shaped by their perception of the benefits associated with the certification and its value for career advancement and skill enhancement When accounting-auditing students hold a positive attitude towards the certification, they are more likely to express a strong intention to take the exam (Mary J Ryan & Amber K Worthington, n.d.).

Subjective norms, including the influence of friends, family, and advisors, significantly impact accounting-auditing students' intentions to pursue certified accounting certifications When these norms emphasize the importance of obtaining such certifications, students are more likely to express a desire to take the certification exam.

Research indicates that the intentions of accounting-auditing students to pursue certified accounting certification exams are significantly shaped by their attitudes and the subjective norms prevalent in society When society fosters positive perceptions of these certifications and promotes supportive norms, students are more likely to engage in the necessary preparations for these exams Highlighting the advantages of obtaining certified accounting credentials and showcasing successful professionals who have achieved them can effectively enhance students' attitudes Furthermore, establishing a supportive network that values and encourages the pursuit of certified accounting certifications can further strengthen these subjective norms Together, these elements play a crucial role in motivating accounting-auditing students to take certified accounting certification exams.

1.2.3 Theory of planned behavior - TPB

The Theory of Planned Behavior (TPB), developed by Ajzen in 1991, provides insights into the factors that shape accounting and auditing students' intentions to pursue certified accounting certification exams This theory builds upon the earlier Theory of Reasoned Action (TRA) by incorporating Perceived Behavioral Control as an additional influencing factor, enhancing our understanding of students' decision-making processes regarding certification.

Figure 3 Theory of Planned Behavior Model

In addition to the two factors mentioned in the Theory of Reasoned Action (TRA)

The Theory of Planned Behavior (TPB) highlights that attitude, subjective norms, and perceived behavioral control significantly influence accounting students' intentions to pursue certification exams Perceived behavioral control refers to an individual's belief in their ability to manage their behavior in specific situations, encompassing both internal and external factors that affect this ability For instance, accounting auditing students may feel more empowered to take the certified accounting certification exams if they trust in their capability to complete the program and secure certification, as well as having access to necessary resources like study materials and financial support.

The Theory of Planned Behavior (TPB) indicates that the intentions of accounting-auditing students to pursue certification exams are shaped by their attitudes, subjective norms, and perceived behavioral control Ajzen emphasizes that perceived behavioral control not only influences intentions but also directly affects actual behaviors To enhance the likelihood of these students taking certification exams, it is essential to foster positive attitudes and favorable subjective norms, while also improving their perceived behavioral control This can be achieved through initiatives such as financial support or scholarships to ease financial burdens, training courses focused on study skills and time management to boost confidence, and providing essential study materials and resources to facilitate effective learning.

This study aims to explore the factors that affect accounting-auditing students' intentions to pursue certified accounting certification exams at the University of Economics Ho Chi Minh City (UEH) by applying the Theory of Planned Behavior.

Concepts in research

1.3.1 Students’ intentions toward taking a certified accounting certification exam

Intentions reflect an individual's desire to achieve specific goals and play a crucial role in predicting future behaviors According to Ajzen (1991), intentions are proactive indicators of one's willingness to engage in particular actions, highlighting their significance in behavioral assessment.

(1991) further states that intentions are directly influenced by "attitudes," "subjective norms," and "perceived behavioral control," which in this study, are operationalized as

"positive attitudes," "influence of family, friends, and instructors," and "difficulties."

1.3.2 Positive attitudes of students towards taking a certified accounting certification exam

Attitudes play a crucial role in influencing behavior, as they represent an individual's positive or negative evaluations of specific actions, such as taking accountant certification exams (Ajzen, 1991) Positive attitudes can motivate individuals to engage in certain behaviors, while negative attitudes may deter them (Robbins, 2011) Furthermore, attitudes shape how individuals respond to various situations and influence their life goals (Slamcto, 2015) Ultimately, understanding attitudes is essential for comprehending the motivations behind behaviors related to professional development and certification pursuits.

Students' intentions to pursue accountant certification exams are significantly influenced by their perceptions of the benefits associated with certification, as well as their beliefs about its value for career advancement and skill development This study indicates that accounting students who maintain a positive attitude toward these exams are more likely to express a strong intention to take them.

1.3.3 Subjective norms: The influence of friends, family, and lecturers on the intention to take a certified accounting certification exam

Ajzen (1991) defines subjective norms, or social influence, as the beliefs held by others regarding whether an individual should engage in a specific behavior In the context of pursuing certified accounting certifications, subjective norms play a crucial role in shaping behavioral intentions Influencers such as friends, family, lecturers, and successful certified accountants can significantly impact an individual's decision to undertake certification exams Thus, this study emphasizes the importance of advice from these key figures in determining whether a person feels encouraged or discouraged to pursue certified accounting certifications.

1.3.4 Perceived behavioral control: The influence of difficulties on the intention to take a certified accounting certification exam

A person's perception of the ease or difficulty of a behavior is influenced by their assessment of barriers and opportunities, as well as the resources available (Ajzen, 1991) In this study, perceived behavioral control is analyzed in the context of the challenges faced by students preparing for a certified accounting certification exam, taking into account factors such as time, financial stability, and other resources For example, a student may struggle with the decision to pursue the exam if they lack financial security Recognizing that these challenges significantly affect students' intentions to take the exam, this research focuses on perceived behavioral control to better understand the obstacles they may encounter.

1.3.5 Comprehension of the certified accounting certifications

Understanding is the ability to defend, differentiate, explain, enlarge, conclude, provide examples, rewrite, and assess anything, according to Arikunto (2009).

Understanding certified accounting certifications allows individuals to make informed inferences and justifications about their decision to pursue the certification exam With a clear grasp of these certifications, candidates can more easily articulate their motivations and intentions for taking the exam.

This study examines the certified accounting certifications and the regulations set forth by the Ministry of Finance under No 91/2017/TT-BTC, which govern the examination, issuance, and management of audit and accountant certificates.

Status of students' intention to obtain the certified accounting certifications in HCMC

In Vietnam, particularly in Ho Chi Minh City, the pursuit of certified accounting certifications among accounting and auditing students is on the rise due to the country's growing economy and increased foreign investment As Vietnam integrates into the global economy, businesses are compelled to enhance the transparency of their financial reports to attract foreign capital and remain competitive internationally These certifications not only align with the demands of the job market but also significantly boost career prospects for graduates Numerous institutions now offer both offline and online courses for these certifications, with universities incorporating certified accounting curricula into their programs For instance, students majoring in accounting and auditing can receive exemptions for ACCA papers F1, F2, F3, and F4, while programs like ICAEW are also being integrated by institutions such as UEH, UEL, and TDTU Earning these certifications equips students with advanced knowledge and skills, opening up further career opportunities in the accounting field.

Despite the potential benefits of certificate courses, many students exhibit a lack of engagement and commitment towards them This hesitation often stems from the challenge of choosing between pursuing these certificates and concentrating exclusively on their traditional university studies.

Hesitation towards pursuing certification can arise from several factors, including concerns about the challenges of certificate examinations, a lack of understanding regarding the advantages of certification, and a preference for the comprehensive education provided by traditional university programs.

In 2022, an analysis of accounting and auditing training at Tran Thị Hong Vân University indicated a rising number of graduates, with approximately 2,000 students earning degrees in this field, placing Vietnam fifth among ASEAN countries Despite this growth, the quality of training remains inadequate, as many universities have been slow to update their curricula to meet industry needs, and graduates often lack proficiency in foreign languages.

The ASEAN integration facilitates the free movement of labor among member countries; however, a significant challenge arises from the limited number of accountants and auditors holding international certifications Currently, only about 5,000 individuals, representing nearly 3% of the total accounting and auditing workforce, possess these qualifications.

Nearly 190,000 professionals across 10 ASEAN countries hold international certifications, highlighting a significant shortage of certified individuals in the region This lack of qualified professionals hinders labor mobility and restricts opportunities for collaboration and growth among ASEAN nations.

To address the challenges faced in the accounting and auditing sectors, it is crucial to enhance the quality of training programs in Ho Chi Minh City and the wider ASEAN region Universities must actively revise their curricula to align with industry developments, ensuring that graduates possess the essential skills and knowledge required for success.

In conclusion, while the incorporation of certified accountant curricula into university training programs in HCMC offers promising opportunities for students, there are challenges that need to be addressed.

RESEARCH METHODOLOGY

Proposed research model

Based on the theoretical basis and research, the research model is proposed as shown below:

2.2.2.1 The influence of positive attitudes on students' intention to take a certified accounting certification exam

The Theory of Reasoned Action (TRA), established by Fishbein and Ajzen in 1975, posits that an individual's attitude—whether positive or negative—towards an activity significantly influences their intention to engage in that action This model suggests that students' intentions to pursue certified accounting certifications are shaped by various factors, particularly their attitudes towards the profession Specifically, UEH accounting and auditing students are more likely to seek certification if they hold a favorable view of it.

According to the research conducted by the author group Nguyen Thuy An

Recent studies indicate a strong positive correlation between students' attitudes and their decision to pursue accounting-auditing certification examinations Researchers Ayu Chairina Laksmi and Indah Suciali (2018) emphasize that students' aspirations for certified accounting qualifications are significantly shaped by their mindset Additionally, findings from Dewi (2019), Affifah (2021), Endayani, and Witono (2021) further confirm that attitude plays a crucial role in influencing an individual's intention to take certified accounting exams This leads to the development of the following theory:

Hypothesis Hl: Students' positive attitudes toward taking a certified accounting certification exam have a positive relationship with their intention to take the examination.

2.2.2.2 The influence of family, friends, and lecturers on students’ intention to take a certified accounting certification exam

Subjective norms, as defined by Ajzen (1991), refer to the perceptions of influential figures, such as family, friends, and lecturers, regarding whether an individual should engage in a specific behavior Drawing on the theory of reasoned action model (TRA) proposed by Fishbein and Ajzen (1975), it is evident that these social influences significantly impact accounting and auditing students' decisions to pursue certified accounting certifications Recommendations and encouragement from their social circles can play a crucial role in motivating students to recognize the importance of obtaining certified accounting qualifications.

Research by Ayu Chairina Laksmi and Indah Suciati (2018) and Anada and Ratnadi (2021) indicates a positive and significant relationship between subjective norms regarding certified accounting certifications and students' intentions to take the certification exam However, Tiw Kai Chi (2022) argues that while subjective norms may influence the intention to pursue certified accounting certifications, this relationship is positive yet insignificant Based on these findings, the authors propose the following hypothesis.

Hypothesis H2: The influence of family, friends, and lecturers has a positive relationship with the intention to lake a certified accounting certification exam.

2.2.2.3 The influence of perceived behavioral control about difficulties on students’ intention to take a certified accounting certification exam

Perceived behavioral control refers to an individual's assessment of the ease or challenges associated with a specific behavior, influenced by the availability of resources and opportunities This concept, rooted in Ajzen's theory of planned behavior (TPB), highlights that an individual's belief in their ability to overcome obstacles significantly impacts their intentions Research indicates that perceived behavioral control is a crucial factor influencing the intention to pursue certified accounting certifications, such as CPA Vietnam or ACCA.

Based on the research of the authors Tiw Kai Chi (2022); Anada and Ratnadi

In 2021, researchers found that awareness and behavioral control significantly influence students' intentions to pursue a Certified Public Accountant (CPA) designation Conversely, a study by Ayu Chairina Laksmi and Indah Suciati in 2018 revealed a negative correlation between perceived behavioral control and the intention to take a certified accounting certification exam Based on these findings, the authors propose the following hypothesis.

Hypothesis H3: The difficulties that students encounter have a negative relationship with the intention to take a certified accounting certification exam.

2.2.2.4 Comprehension of the certified accounting certifications

Understanding, as defined by Arikunto (2009), encompasses an individual's ability to defend, differentiate, explain, expand, conclude, provide examples, rewrite, and evaluate concepts This comprehension enables individuals to formulate conclusions or explanations regarding specific objects or behaviors In the context of the intention to pursue a certified accounting certification exam, Schiffman and Kanuk's (1987) three-component attitude model highlights the cognitive component as a crucial factor This cognitive aspect reflects a person's understanding and beliefs about certified accounting certifications, which are often shaped by information received from relatives, friends, and educational institutions.

Based on the research of the authors Ayu Chairina Laksmi and Indah Suciati

In 2018, it was suggested that knowledge of certified accounting certifications does not significantly impact the intention to take the certification exam Conversely, Dewi's 2019 research indicates that such knowledge plays a crucial role in influencing the decision to pursue and sit for the certified accounting certification exam Therefore, the authors propose the following hypothesis.

Hypothesis H4: Comprehension of the certified accounting certifications has a positive relationship with exam intention.

Measurement scale and questionnaire design

Variable group factor Observable variables - Measured on a Likert scale with

5 levels of agreement/frequently/willingness

Positive attitude - TD A certified accounting certification, CPA, or ACCA will give me the momentum to continue developing in my work -TD1

I like things that keep me motivated to grow in my work - TD2

A certified accounting certification, CPA or ACCA will give me future job satisfaction - TD3

I like things that will give me future job satisfaction - TD4

A certified accounting certification, CPA, or ACCA will enhance my dignity in society - TD5

I like work that can raise my dignity in society -TD6

A certified accounting certification, CPA or ACCA will help me ensure the integrity of an organization's financial statements - TD7

I like things that help me ensure the integrity of an organization's financial statements - TD8

Certified accounting certification, CPA or ACCA will give me a long-term high income - TD9

I like things that give me a long-term high income - TDK)

A certified accounting certification, CPA or ACCA will give me high authority in decision-making - TD11

1 like things that give me a lot of decision-making power - TD12

Taking one of the certified accounting certifications, CPA or ACCA will give me a variety of employment opportunities - TD13

I like things that give me a variety of job opportunities - TD14

Taking one of the certified accounting certification, CPA, or ACCA certificates will help me avoid the risk of being fired -TD15

I like things that keep me from getting fired - TD16

If I have one of the certified accounting certifications, CPA or ACC A, it can help me improve my job search and provide better career opportunities in the industry, allowing me to have the assurance of a stable life in the future -TDI7

I like things that can give me the assurance of a stable life in the future - TD18

Influence of family, friends, and lecturers

My family recommended that 1 take the CPA or ACCA certified accounting certification - AHI

I followed the family's advice on taking the certified accounting certification CPA and ACCA - AH2

My friends recommended I take ACCA or CPA - AH3 Ĩ follow the advice of my friends on CPA/ ACC A certificates

My lecturer recommended me to take the certificates of CPA or ACCA - AH5

I'm listening to my lecturer on the CPA or ACCA - AH6

The influence of difficulties - NT

When I have a certified accounting certification, CPA Vietnam or ACCA; I'll have to work a lot - NTI

I feel like it's hard to get a certified accounting certification, CPA Vietnam or ACCA because once I have one of those certificates, I'm going to have to work a lot - NT2

The allocation time required to study and examine certified accounting certificates, CPA Vietnam or ACC A is too long - NT3

I find it difficult to study and examine certified accounting certification, CPA Vietnam or ACC A if the time allocated to obtain one of those certificates is too long - NT4

The cost of examining a certified accounting certificate, CPA Vietnam or ACCA is too expensive - NT5

I find it very difficult to get a certified accounting certification, CPA Vietnam or ACC A if the cost of the exam is too expensive - NT6

Comprehension of certified accounting certifications - HB

Certified Accountant Professional Certificate Examination is administered by the Association of Certificated Accountants -HB1

To qualify for an accountant certificate, candidates must possess a university degree or higher in fields such as Finance, Banking, Accounting, or Audit, while also adhering to the legal requirements outlined in Article 4 and 9 of Circular No 91/2017/TT-BTC.

Foreign citizens can apply to the Minister of Finance for a Certificate of Registration for Accounting Services in Vietnam - HB3

To obtain a Certificate of Registration for accounting services in Vietnam, foreigners must possess either an accountant certificate or an auditor certificate, as stipulated in Article 3 of Circular No 296/2016/TT-BTC.

To achieve certification as an accountant, individuals are required to possess a minimum of three to four years of practical or teaching experience in the field of accounting The programs provided by ACCA are recognized internationally, ensuring a global standard of education and expertise in accounting.

ACC A offers many job opportunities for graduates as ACC A has a network of 100 headquarters and has partnered with 7,400 employees worldwide - HB7

The license to become an accountant is issued by the Minister of Finance directly - HB8

A certified accounting certification must have knowledge related to the accounting curriculum - HB9

To obtain a license, one of the requirements is to have a valid certificate of passing the licensed accounting profession - HB10

The ACCA grants a University of London Master's Degree to students who have earned an ACCA degree and study one course and one project - HB11

I intend to take the certified accounting certification - YD1

I intend to pursue an accounting career after graduating from college - YD2

1 intend to become a certified public accountant after I graduate from college - YD3

I intend to become a certified public accountant working abroad after graduating from college - YD4

Research methods

The primary research method employed by the group is quantitative research, which involves gathering data through surveys conducted among accounting and auditing students at the University of Economics Ho Chi Minh City (UEH).

The group utilized credible information sources such as Google Scholar, ResearchGate, books, newspapers, scientific journals, and textbooks They employed multiple linear regression models and SPSS software for data analysis and processing to successfully complete their research project.

The study focused on accounting and auditing students at the University of Economics Ho Chi Minh City (UEH), utilizing non-probability and convenience sampling methods Convenience sampling is favored for its efficiency and cost-effectiveness According to Hair et al (2006), for exploratory factor analysis (EFA), the minimum sample size should adhere to the formula n > 5*x, where n represents the sample size and x denotes the number of observed variables With 41 observed variables in the model, the minimum sample size required for the study is 205, ensuring both representativeness and accuracy.

The authors conducted primary research by gathering data through surveys distributed to accounting and auditing students at the University of Economics Ho Chi Minh City (UEH) via social media Utilizing Google Forms, they created a detailed and informative questionnaire to ensure the collected data was both comprehensive and relevant The primary data obtained is characterized by its high availability, reliability, and updateability, which enhances the overall quality of the research findings.

The questionnaire employs a 5-point Likert scale to measure levels of agreement, ranging from 1 (Completely disagree) to 5 (Completely agree) The authors opted for this odd-numbered scale to include a neutral option, enhancing accuracy and data collection, unlike the 4-point scale used in the study by Ayu Chairina Laksmi and Indah Suciati (2018), which lacks a neutral choice They also considered a 7-point scale but recognized that the close proximity of adjacent levels could lead to significant influence from previous answers, complicating respondents' judgments Ultimately, the 5-level Likert scale was chosen for its clarity and simplicity, allowing respondents to provide accurate and prompt responses.

The authors gathered 342 samples during the data collection process, ensuring high accuracy and reliability by removing unreasonable responses, such as missing, unclear, and duplicate answers This process resulted in a refined dataset of 300 samples for analysis Subsequently, the researchers utilized a frequency table to identify and correct data entry errors, optimizing the overall dataset for further processing.

The group utilized SPSS software for data analysis, facilitating the entry of questionnaire data and essential statistical evaluations They checked data consistency, conducted descriptive analyses, and identified relationships between variables through correlation analysis After assessing scale reliability with Cronbach's Alpha, the team eliminated any scales that did not meet the required standards Exploratory Factor Analysis (EFA) was then employed to uncover the latent factor structure within the data Subsequently, Pearson correlation analysis was performed to measure the linear correlation between variables, while multiple linear regression analysis was applied to assess the influence of various factors on the decision to pursue a certified accounting certification exam.

RESEARCH RESULTS

Descriptive statistics

Basic characteristics of the survey sample:

A survey titled "Research on Factors Affecting UEH Accounting - Auditing Students' Intention to Take a Certified Accounting Certification Exam" was conducted using Google Forms to gather data from accounting and auditing students at UEH The survey was distributed through Facebook study groups and personal networks, running from July 20 to July 27, 2023, and initially collected 342 responses After removing invalid samples, such as those with identical answers or incomplete responses, the final count of valid samples was 300.

Through survey data, the authors summarize the distribution characteristics of the number of students at UEH as follows:

Table 2 General description of the sample

Source: Author group compiled from survey data

As a result, 300 survey samples were collected with 32% male and 78% female. All are UEH students Thereby, we can see quite a lot of gender disparity.

Figure 6 Pie chart showing gender

The survey revealed that the majority of participants were first-year students at 38%, followed by second-year students at 32.7% Third-year students comprised 20.7%, while final-year students made up 8.6% The respondents primarily focused on two majors: Accounting, which represented 78.3%, and Auditing at 21.7%.

Figure 7 Pie chart showing school year

Figure 8 Pie chart showing majors

Regarding the Grade Point Average (GPA), most of the survey subjects had GPA from 2.51 to 3.0 accounting for 21.3%, GPA from 3.01 to 3.5 with 48.3% and from 3.51 to 4.0 accounting for 30.4%.

Figure 9: Pie chart showing GPA

3.1.2 Describe data according to scale

The study utilized a 5-level Likert scale to measure responses, ranging from Strongly Disagree to Completely Agree Based on this scale, participants were categorized into three rating levels: low (1 to 2.5), average (2.5 to 3.5), and high (3.5 to 5) Following the statistical analysis and calculation of average values for each item, the research group proceeded to compare and evaluate the results.

Table 3 Results of descriptive scales of variable groups

❖ Scale of positive attitudes towards taking a certified accounting certification exam, CPA or ACCA

The assessment of the TD factor group revealed an average value ranging from 3.33 to 3.42, indicating that learners possess a moderately positive attitude towards the criteria associated with certified accounting certification.

Thus, the students’ positive attitude to the intention of a certified accounting certification exam has a fairly consistent impact on their examination intentions.

❖ Scale the influence of family, friends, and lecturers on taking a certified accounting certification exam, CPA or ACCA

The assessment of the AH factor group revealed a mean value ranging from 2.96 to 3.21, indicating that students generally perceive the influence of family, friends, and lecturers as moderate when considering certified accounting certification Notably, the AHI criterion fell below the 3.0 mark, suggesting that familial influence is the least significant factor affecting students' intentions to pursue examination compared to other influences.

❖ Scale of difficulties about taking a certified accounting certification exam, CPA or ACCA

The average ratings for the NT factor group criteria range from 3.99 to 4.19, indicating that students highly appreciate the challenges they face when considering a certified accounting certification exam This suggests that these difficulties significantly influence students' intentions to take the exam Common issues such as tuition fees, time constraints, and workload emerge as major barriers that impact students' examination intentions.

❖ Scale of comprehension of certified accounting certifications, CPA or ACCA

The average scores for the HB factor group criteria in the assessment ranged from 2.75 to 3.29, indicating that learners possess a stable level of understanding regarding their certified accounting certification This comprehension level reflects the students' engagement with the certification material, suggesting that they have adequately researched the information before deciding to pursue the certified accounting examination.

Data processing results

3.2.1 Testing and evaluating the scale

3.2.1.1 Test the scale reliability using Cronbach's Alpha analysis

Cronbach's Alpha reliability test assesses the correlation among observed variables within the same factor, indicating how well these variables contribute to measuring the underlying concept A high Cronbach's Alpha value signifies that the observed variables effectively represent the characteristics of the main factor, demonstrating rational measurement of the concept (Cesti, 2020).

Cronbach's Alpha is a reliability coefficient that ranges from 0 to 1, with higher values indicating greater reliability (Hoang & Chu, 2008) A Cronbach's Alpha score between 0.8 and 1 signifies an excellent measurement scale, while scores from 0.7 to nearly 0.8 indicate a well-accepted scale Additionally, scores of 0.6 and above are considered acceptable for qualifying measurement scales.

The author group will eliminate variables with a Corrected Item-Total Correlation coefficient below 0.3 and a Cronbach's Alpha lower than 0.6, as these criteria are deemed appropriate for subsequent analyses.

The test results of the variables are summarized in the following table:

Table 4 Results of assessing the reliability of the scale using Cronbach's Alpha coefficient

Positive attitudes towards taking the certified accounting certification exam,

CPA or ACCA (TD), Cronbach’s Alpha = 0.985

The influence of family, friends, and lecturers (AH), Cronbach’s Alpha = 0.837

Comprehension of certified accounting certifications, CPA or ACCA (HB),

Students’ intention to take the certified accounting certification exam (YD),

The test results showed that all variables had Cronbach's Alpha coefficient greater than 0.6 and the Corrected Item - Total Correlation of the variable was larger than 0.3, satisfying the given conditions.

In the analysis of Cronbach's Alpha if Item Deleted, only three instances indicate that removing an item would increase the overall alpha: the NT2 component in the attitude section and the HB2 in the comprehension section All three components maintain a Corrected Item-Total Correlation coefficient exceeding 0.3, and both groups have a Cronbach’s Alpha coefficient above 0.6 Therefore, we will retain these variables, and the scale will remain unchanged for further testing.

After confirming the reliability of the scale through Cronbach’s Alpha coefficient, the next step is to conduct exploratory factor analysis (EFA) EFA aims to condense a larger set of observed variables into a smaller number of meaningful factors, thereby simplifying data interpretation This analysis investigates the relationships among variables across various groups to identify those that may load onto multiple factors or are incorrectly associated with certain factors (Hoang & Chu, 2008).

❖ Using EFA for independent variables

The authors performed EFA exploratory factor analysis on SPSS, the results were as follows:

Table 5 KMO 's outcome and Bartlett's factors of independent variables

Kaiser-Meyer-Olkin Measure of Sampling Adequacy.Ca

Bartlett's Test of Approx Chi-Square Sphericity

The Kaiser-Meyer-Olkin (KMO) measure of sampling adequacy is a crucial indicator for evaluating the suitability of factor analysis A KMO value ranging from 0.5 to 1 signifies that factor analysis is appropriate for the data, while a value below 0.5 suggests that factor analysis may not be suitable (Hoang & Chu, 2008).

Bartlett's test of sphericity is a statistical method used to evaluate the presence of correlations among variables, which is essential for conducting factor analysis For factor analysis to be valid, the variables must exhibit intercorrelation, indicating that they represent different dimensions of the same underlying factor If the significance level (Sig) is greater than 0.05, suggesting a lack of statistical significance, exploratory factor analysis (EFA) should not be performed (Hoang & Chu, 2008).

Through EFA processing results with a KMO coefficient of 0.935, (0.5 < KMO

The data can be utilized for factor analysis, as indicated by Bartlett's significance value of Sig = 0.000, which is less than 0.05 This result demonstrates that the observed variables are statistically correlated, making them suitable for exploratory factor analysis (EFA).

NTl NT6 NT5 NT2 AH6 AH5 AH4 AH2 AH3 AHI

Extraction Method: Principal Component Analysis

Rotation Method: Vari max with Kaiser Normalization a Rotation converged in 5 iterations

The EFA analysis utilizing Varimax rotation for 41 independent variables revealed four distinct factors, aligning with the initial measurement scales Each observed variable exhibited factor load coefficients exceeding 0.5, confirming that each variable is associated with only one factor Notably, the variables maintained their groupings as per the original theoretical model established at the survey's inception Consequently, these factors are retained within the research model, making them suitable for further analyses.

❖ Using EFA for dependent variables

Table 7 KMO 's outcome and Bartlett's factors of dependent variables

Kaiser-Meyer-Olkin Measure of Sampling 845 Adequacy.

Bartlett's Test of Approx Chi-Square 2712.23

Table 8 EFA's outcome with intention variable (YD) - Loading factor

The exploratory factor analysis (EFA) revealed a KMO coefficient of 0.845, indicating a strong correlation among the variables (0 < KMO < 1) Additionally, Bartlett's test showed a statistically significant value of 0.000, which is less than the 0.05 threshold, confirming the suitability of the data for factor analysis The load factors presented in Table 8 demonstrate good convergence and effectively represent the variables in the scale.

3.2.2 Model analysis and hypothesis testing

The analysis focused on the Pearson correlation between statistically significant variables, with a significance threshold set at 0.05 A Pearson correlation coefficient analysis was conducted on four factors to identify variables exhibiting multicollinearity, which must be addressed before developing the regression model The findings of the analysis are presented below.

Table 9 Results of correlation analysis between intention and independent factors

YD TD AH NT HB

** Correlation is significant at the 0.01 level (2-tailed).

* Correlation is significant at the 0.05 level (2-tailed).

The AH factor, with a significance value of 0.081, shows no correlation with the dependent variable and should be removed from consideration Conversely, the other factors demonstrate a statistically significant correlation and will be retained in the regression model.

The study aimed to assess the impact of three key factors on students' intentions to pursue certified accounting certification in the field of accounting-auditing at the University of Economics Ho Chi Minh City (UEH) through a multiple linear regression model The group successfully integrated relevant data to analyze these influences, yielding significant results.

Std Error of the Estimate

1 ,602a 362 356 94757 1.739 a Predictors: (Constant), HB, TD, NT b Dependent Variable: YD

The regression analysis revealed an adjusted R² value of 0.356, indicating that the studied factors account for 35.6% of the variance in students' intentions to pursue certified accounting certification at UEH Additionally, the Durbin-Watson statistic was 1.739, which is less than 3, suggesting that there is no first-order serial correlation among the residuals following the regression estimation.

B Std Error Beta Toleran ce

The analysis reveals that all independent variables have significance values below 0.05, indicating their meaningful contribution to explaining the variation in the dependent variable Additionally, the VIF values are below 2, suggesting the absence of multicollinearity among the independent variables The regression results identify two key factors that influence students' intentions to pursue certified accounting certification in the field of accounting and auditing at UEH.

TD and NT, and one factor that influences the reverse is NT The standardized regression model is as follows:

Table 12 The degree of influence of the factors on the intention of a student to take a certified accounting certification at UEH

Independent variable The absolute value of the standardized regression coefficient

Positive attitudes towards taking the certified accounting certification exam (TD)

Comprehensive of certified accounting certifications (HB)

Discuss research results

A study conducted by authors at the University of Economics Ho Chi Minh City (UEH) aimed to identify the factors influencing students' intentions to pursue certified accounting certifications, such as CPA or ACCA The research utilized descriptive statistics to analyze data, revealing that information about certified accounting certifications is widely available In today's digital age, the proliferation of social networks and mass media has made this information easily accessible to most accounting students at UEH.

The majority of students express a strong interest in obtaining certified accounting certifications, recognizing their significance and impact on future career opportunities Data analysis reveals three key factors influencing students' intentions to pursue these certifications at UEH: the factor of "Difficulties" has the most substantial effect, accounting for 55.78%, followed by "Positive attitudes towards taking the certified accounting certification exam" at 24.54%, and "Comprehension of certified accounting certifications" at 19.68%.

The factor of "Difficulties" significantly influences students' intentions to pursue certified accounting certification Financial pressures from tuition, textbooks, and other educational expenses can be overwhelming, particularly for those without a stable income, leading them to work extra hours and consequently diminishing their study time and energy Additionally, managing a full course load can make it challenging for students to balance their studies and exam preparation, resulting in insufficient time to acquire the necessary knowledge and skills for certification Furthermore, the heavy workload from multiple subjects can hinder students' ability to complete assignments to a high standard, adversely affecting their preparation and performance in obtaining certified accounting certification.

A positive attitude towards obtaining a certified accounting certification can significantly enhance students' motivation and determination to prepare for the exam Students with a positive mindset often exhibit confidence in their abilities, enabling them to set clear goals and actively engage in their learning and training This optimistic outlook not only facilitates effective preparation but also empowers students to overcome challenges, fostering resilience and perseverance throughout their educational journey.

Understanding certified accounting certifications significantly influences students' intentions in three key ways Firstly, gaining knowledge and skills in certified accounting boosts students' confidence during exams and job interviews, enabling them to effectively tackle relevant questions and showcase their problem-solving abilities Secondly, holding a certified accounting certification provides a competitive edge in the job market, as employers value candidates who demonstrate professionalism and reliability in the accounting field, leading to increased job opportunities and career prospects Lastly, comprehending certified accounting helps students clarify their career paths by learning about the roles and applications of accounting across various industries, allowing them to set career goals and develop tailored training plans.

Comparing the previous results of Ayu Chairina Laksmi and Indah Suciati

In 2018, Laksmi and Suciati identified two key factors influencing the intention to pursue Certified Accounting Certificates, namely Attitudes and Subjective Norms This contrasts with findings from another group of authors, who recognized three factors: Attitude, Perceived Behavioral Control, and Comprehension Additionally, the impact ratios of these factors varied between the studies.

In a recent study, "perceived behavioral control" was found to have the most significant influence on the intention to take a certified accounting examination, contrasting with earlier research that identified "attitude" as the primary factor The authors attribute this discrepancy to three key reasons: first, the studies were conducted in different locations and contexts, with Laksmi and Suciati's research taking place across multiple universities in Indonesia, while the current study focused solely on the University of Economics Ho Chi Minh City (UEH) in Vietnam This difference in scope may have led to varying observation patterns that do not accurately reflect the broader population Secondly, the two studies employed different measurement scales, further contributing to the divergent findings.

In 2018, researchers utilized a 4-point Likert scale, while another group opted for a 5-point Likert scale to provide respondents with a neutral choice, enhancing the survey experience Two studies were conducted at different times, specifically before and after the COVID-19 pandemic, which significantly impacted education, work, health, and overall quality of life globally The authors believe that by addressing the advantages, differences, and challenges encountered, future research can overcome the limitations of their study, yielding more accurate results relevant to the current context.

Conclusion

In the face of a global recession and rising unemployment, particularly affecting new graduates, it is crucial for students to equip themselves with relevant skills and knowledge For those majoring in accounting and auditing, obtaining certified accounting qualifications like ACCA or CPA can significantly enhance employment prospects and professional credentials These certifications not only make candidates more appealing to employers but also facilitate career advancement Consequently, many accounting and auditing students at UEH recognize the importance of pursuing these certifications to improve their job opportunities and professional growth.

Research indicates that three out of four factors significantly influence UEH students' intentions to pursue accounting certification, with "Difficulties" being the most impactful Many students face challenges related to cost, time, and high workloads when seeking certification These findings underscore the need for reputable organizations training certified public accountants to address these issues by developing effective solutions and engaging training programs Such initiatives can enhance the skills of future accountants and auditors, ensuring they are well-prepared for diverse modern work environments.

The research conducted by the group has notable limitations, primarily focusing on a survey of students majoring in accounting or auditing at UEH, which may not accurately represent the entire student body Additionally, potential errors in the results may arise from discrepancies in the translation of previous authors' work, particularly concerning Laksmi and Suciati’s research papers and questionnaires (2018) The group expresses hope that future studies will address these limitations and provide more comprehensive findings.

Recommendations

Research indicates that the challenges students face significantly impact their intention to pursue certified accounting exams, with a notable influence of 55.78% To enhance this intention, students should familiarize themselves with the exam's requirements and seek out support groups or clubs focused on accounting certifications within their school or community If they encounter learning or apprenticeship difficulties, it is advisable for students to consult teachers or seek assistance from friends, family, or industry experts Schools can facilitate this process by organizing seminars and competitions related to certified accounting knowledge, providing opportunities for students to deepen their understanding while also offering financial support through scholarships for outstanding students This approach not only helps students overcome barriers to certification but also equips them with the necessary resources to successfully navigate their educational journey.

To enhance the positive attitude towards obtaining a certified accounting certification, which currently has an impact rate of 24.54%, organizations and associations should provide comprehensive information about the career opportunities, personal development, and potential income associated with certification Schools can implement integrated teaching methodologies from certified accountant programs and host seminars and competitions to deepen students' understanding of the certification Additionally, fostering continuous collaboration with businesses, organizations, and professional associations will help anticipate labor demand and establish high output standards, ultimately assisting students in securing internships or job positions and fostering a favorable perception of certification.

Understanding certified accounting certifications, which has a significant impact rate of 19.68%, is essential for students aspiring to pursue a career in public accounting Familiarizing yourself with these certifications is crucial for identifying the skills required before entering school Additionally, engaging in online forums and communities dedicated to public accountants can provide up-to-date information and valuable insights from experienced professionals After gathering the necessary information, it's important to create a clear plan and choose the certification that aligns with your career goals, such as pursuing the ACCA if you aim to work at an international accounting firm or study abroad.

Recognizing the factors that impact a student's decision to pursue certification is advantageous for both educational institutions and students, as it highlights the importance and value of these certifications in their professional development.

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26 PHẨN TÍCH HỎI QUY TUYÉN TỈNH TRONG SPSS - UPDATE 2023 (2023,

April 15) Luan Van Viet Retrieved June 23, 2023, from https://luanvanviet.com/phan-tich-hoi-quy-tuyen- tinh/?fbclid=IwAR2Nk47COsWWD62uYrbyxUPyXeM4dMXeStwdDhFL- ww2VcdqjbATFrn7tQg#l_Dinh_nghia_ve_Phan_tich_hoi_quy_tuyen_tinh

22 Phân tích nhân tỏ khám phá EFA trong SPSS (n.d.) Phạm Lộc Blog Retrieved

June 23, 2023, from https://www.phamlocblog.com/2018/07/phan-tich-nhan-to- kham-pha-efa.html

28 Quyết định 480/QĐ-TTg năm 2013 phê duyệt Chiến lược kế toán kiêm toán đến

In 2013, the Vietnamese government approved Decision No 480/QD-TTg, which outlines the strategic direction for accounting and auditing in the country through 2020 This decision aims to enhance the quality and effectiveness of accounting practices, ensuring compliance with international standards For more details, you can access the full document on Thư viện pháp luật's website, retrieved on June 23, 2023.

29 Thạc sỳ Đinh Thủy Dung (2023, January 26) Phân loại các phương pháp nghiên cứu khoa học: Lý thuyết và thực tế LUẬT DƯƠNG GIA Retrieved June 23,

2023, from https://Iuatduonggia.vn/phan-loai-cac-phuong-phap-nghien-cuu- khoa-hoc-ly-lhuyet-va-thuc- te/?fbclid=IwAR0RHgnJ2IUVs3Fr56TXjM09VEqRMJMtVHYTn_KwdccyyO uV3eL8fEfLyT4

30 ThS TRẦN THỊ HỒNG VÂN (2022, February 1) Hoạt động đào tạo ngành

Ke toán - Kiêm toán tại các trường đại học Tạp chí Công Thương Retrieved

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31 ThS TRẦN THU NGA (2017, March 17) Giái pháp nâng cao chất lượng đào tạo ngành ké toán ở các trường đại học tại Việt Nam CÔNG THƯƠNG-TẠP

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32 ThS Vũ Mai Phương (2017, March 19) Dào tạo kế toán, Kiêm toán trong bối cánh hội nhập kinh tế quốc te Tạp chỉ Tài chính Retrieved July 8, 2023, from https://tapchitaichinh.vn/dao-tao-ke-toan-kiem-toan-trong-boi-canh-hoi-nhap- kinh-te-quoc-te.html

33 TRẦN HUỲNH (2018, November 26) 28% sinh viên có nguy cơ bo học vì tàng học phí Báo Tuôi Tre Retrieved June 23, 2023, from

htm https://luoitrc.vn/28-sinh- vien-co-nguy-co-bo-hoc-vi-tang-hoc-phi-20181126110614435

34 Zhong Min, Lu Liuying, & Chen Qishan (n.d.) Influence of Career-Related

Parental Support on Adolescents' Career Maturity: A Two-Wave Moderated Mediation Model Retrieved June 23, 2023, from https://eds.s.ebscohost.com/eds/detail/detail?vid=3&sid|d268fe-37da-4b9f- 956d-

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37 Mary J Ryan, & Amber K Worthington, (n.d.) Theory of Planned Behavior -

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Texts Retrieved August 6, 2023, from https://ua.pressbooks.pub/persuasiontheoryinaction/chapter/theory-of-planned- behavior

KHẢO SÁT “ CÁC NHÂN TÓ ẢNH HƯỞNG ĐÉN Ý ĐỊNH THI CHÚNG CHỈ KÉ TOÁN CÔNG CHỨNG CỦA SINH VIÊN KẾ TOÁN - KIẾM

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5 Chuycn ngành cùa bạn là gì?

• Các ngành khác Để trả lòi các câu hỏi dưới đây, các lựa chọn trả lời như sau:

1 = Hoàn toàn không đồng ý 2 = Không đồng ý 3 = Bình thường 4 = Đồng ý

1 Tôi có ý định thi chứng chi chửng chi kế toán công chứng

2 Tỏi dự định theo đuôi sự nghiệp kê toán sau khi tốt nghiệp đại học

3 Tôi dự định trờ thành ke toán viên công chứng sau khi lốt nghiệp đại học

4 Tôi có ý định sau khi tôt nghiệp đại học sè trờ thành một kế toán viên công chứng làm việc ờ nước ngoài.

Thái độ tích cực của sinh viên đối vói chứng chí kế toán công chứng, CPA hoặc ACCA

1 Chứng chi kế toán công chứng, CPA hoặc ACCA sè tạo cho tôi động lực phát triên liên tục trong quá trinh làm việc

2 Tôi thích những thứ tạo cho tôi động lực phát triên liên tục trong quá trình làm việc

3 Chứng chỉ kế toán công chứng, CPA hoặc ACCA sè mang lại cho tôi sự hài lòng trong công việc trong lương lai

4 Tôi thích những điều sẽ mang lại cho tôi sự hài lòng trong công việc trong lương lai

5 Chửng chỉ kế toán công chứng, CPA hoặc ACCA sè nâng cao phâm giá cùa tôi trong xã hội

6 Tôi thích công việc có thê nâng cao phâm giá của tôi trong xà hội

7 Chứng chỉ ke toán công chứng, CPA hoặc ACCA sè giúp tôi đãm bảo tỉnh trung thực trong báo cáo tài chinh của một tô chức.

8 Tôi thích những thứ giúp tôi đâm báo tính trung thực trong báo cáo tài chính của một tỏ chức

9 Chứng chi Ke toán công chứng, CPA hoặc ACCA sè mang lại cho tôi thu nhập cao lâu dài

10 Tôi thích những thứ mang lại cho tôi thu nhập cao lâu dài

11 Chứng chi Ke toán công chứng, CPA hoặc ACCA sè cho cho tôi quyền hạn cao trong viộc ra quyết định.

12 Tôi thích nhừng việc trao cho tôi quyên hạn cao trong việc ra quyết định.

13 Việc lấy một trong các chứng chi Ke toán công chứng, CPA hoặc ACCA sè mang lại cho tôi sự đa dạng về cơ hội việc làm

14 Tôi thích những điều mang đến cho tôi sự đa dạng về cơ hội việc làm

15 Việc lấy một trong các chứng chi Kế toán công chứng, CPA hoặc ACCA sè giúp tôi tránh khói nguy cơ bị sa thài

16 Tôi thích những thứ giúp tôi tránh khói nguy cơ bị sa thài.