INVESTIGATING FACTORS INFLUENCING INTENTION TO BE PROFESSIONAL ACCOUNTANT AMONG HIGH SCHOOL STUDENTS

Abstract

This study examines the factors associated with high school students' intent to pursue a career as a professional accountant. The study was prompted by a report that in 2020 the number of professional accountants in Malaysia was short of target. A research model wasdeveloped based on the theory of planned behavior and data from 110 respondents wereanalyzed. Data for this study was collected through an online survey. Targeted sampling was used to collect the data. The descriptive analysis was performed with SPSS 26, while the measurement model analysis was performed with SmartPLS 3.0. Based on the results,there are significant associations between attitudes, the influence of friends and family, theinfluence of teachers, and perceived behavioral control regarding the intention to pursue acareer as a professional accountant. The findings have implications for the role of parentsand teachers as the most important people in students' lives in deciding their future careers as professional accountants. The outcome of this study is intended to provide parents, teachers, and the school with information to develop positive attitudes in students and influence them in a way that may lead them to consider becoming a professional accountant.