However, no study in Vietnam has discovered factors influencing the students’<br>decision/intention to study professional accounting programs at professional accounting<br>associations. In addition, current researches in the world show that there are very few<br>evidences of the effects of factors on the learners’ decision to study the professional<br>accounting programs. These factors includes “personality and skills” (Said, Ghani,<br>Hashim & Nasir, 2004; Sugahara & Bolland, 2006; Omar, 2009; Azevedo & Sugahara,<br>2012), “learning and working experience” (Sugahara, Hiramatsu & Boland, 2009; Omar,<br>2009; Azevedo & Sugahara, 2012), “opportunity costs” (Ahmed, Alam & Alam, 1997;<br>Sugahara & Bolland, 2006; Sugahara et al., 2009), “influences from significant people”<br>(Ahmed, Alam & Alam, 1997; Sugahara & Bolland, 2006; Ahmadi, Helms, & Nodoushani,<br>1995) and “attributes related to professional accounting occupation” such as “job<br>prospects” (Ahmed et al., 1997; Sugahara & Bolland, 2006) and “job perception”<br>(Sugahara & Omar, 2009; Azevedo & Sugahara, 2012). Moreover, the vast majority of<br>above studies are limited to the usage of descriptive statistics method, instead of<br>regression analysis method, to compare the factors influencing this decision of two<br>groups of students who decided to study and did not decide to study. As a result, we<br>chọn để nghiên cứu vấn đề "yếu tố ảnh hưởng của sinh viên quyết định / ý định nghiên cứu <br>các chương trình kế toán chuyên nghiệp - bằng chứng từ Việt Nam".
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