Nghiên cứu các yếu tố tác động đến ý định thi chứng chỉ kế toán quốc tế của sinh viên khối ngành kinh tế=A study on the factors affecting the intention of economics students to take international accounting certification exam

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Tác giả: Thị Hồng Đặng, Thị Nguyên Hoàng, Thị Thư Lương, Thị Mai Chi Nguyễn

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Công thương, 2024

Mô tả vật lý: tr.382-387

Bộ sưu tập: Metadata

ID: 475606

Thêm vào giỏ

Chứng chỉ kế toán quốc tế đã được công nhận tại nhiều quốc gia. Việc sở hữu chứng chỉ kế toán quốc tế sẽ mang lại nhiều lợi thế về cơ hội nghề nghiệp và thu nhập,... cho sinh viên sau khi tốt nghiệp. Tuy nhiên, tại Việt Nam, số lượng người sở hữu những chứng chỉ này không nhiều và có khá ít nghiên cứu tìm hiểu về ý định thi chứng chỉ kế toán quốc tế của sinh viên. Do vậy, nghiên cứu thực hiện tìm hiểu các yếu tố tác động đến Ý định thi chứng chỉ kế toán quốc tế của sinh viên học kinh tế. Mô hình nghiên cứu xây dựng dựa trên mô hình Lý thuyết Hành vi có kế hoạch (TPB) và một số mô hình nghiên cứu trước đây liên quan đến Ý định thi chứng chỉ kế toán trong và ngoài nước. Nghiên cứu thu thập và phân tích dựa trên mẫu 200 sinh viên tham gia khảo sát. Kết quả của nghiên cứu chỉ ra rằng, yếu tố Năng lực có tác động mạnh nhất đến Ý định thi chứng chỉ kế toán quốc tế của sinh viên, yếu tố Chuẩn mực chủ quan, Cơ hội nghề nghiệp có tác động cùng chiều, yếu tố Thái độ, Nhận thức kiểm soát hành vi không tác động đến Ý định thi chứng chỉ kế toán quốc tế của sinh viên kinh tế.International accounting certificates have been recognized in many countries. Having an international accounting certificate would bring many advantages in terms of career opportunities, income, etc. to students after graduation. However, in Vietnam, the number of students who own these certificates is not large, and there are few studies investigating the intention of students to take the international accounting certificate. Therefore, this study explored the factors affecting the intention of economics students to take the international accounting certificate. The study’s proposed research model is based on the Theory of Planned Behavior (TPB) model and a number of previous research models exploring the intention of students to take accounting certification exams at home and abroad. This study collected and analyzed a sample of 200 students who participated in the survey. The study’s results showed that the Competency factor has the strongest impact on the student’s intention to take the international accounting certification exam. Subjective norms and career opportunities factors also have positive impacts on the economics student’s intention. Meanwhile, the attitude and perceived behavioral control factors do not affect the economics student’s intention to take the international accounting certificate exam.

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