文章基本信息

标题：Motivational factors influencing MSU accounting students to become a certified public accountant (CPA)
本地全文：下载
作者：Rahmawati Ulfah ; Adam Amril Jaharadak ; Abdul Ali Khatibi 等
期刊名称：Management Science Letters
印刷版ISSN：1923-9335
电子版ISSN：1923-9343
出版年度：2019
卷号：9
期号：10
页码：1675-1684
DOI：10.5267/j.msl.2019.5.020
出版社：Growing Science
摘要：Public accountants play important role for development of business activities. Malaysia needs as many as 60,000 qualified accountants in year 2020 but only half of the figure is presently achieved. This paper tries to identify motivational factors influencing on accounting students to become Certified Public Accountant (CPA). The objective of this paper is to analyze the influence of Quality Motivation, Economic Motivation, Social Motivation, Career Motivation influencing on CPA qualification. The method of collecting data is questionnaire by using a sample of 85 students at Management and Science University, Malaysia and Smart PLS is used in analyzing this research. The results indicate a positive influence on quality motivation, social motivation, and career motivation on the interest in taking the CPA while economic motivation has no influence on the interest in taking the CPA in this paper. In other words, the factors describe approximately 89% of the changes of dependent variable (CPA).
关键词：Quality motivation;Economic motivation;Social Motivation;Career motivation;Certified Public Accountant