What factors influence accounting students deliberating their choice of professional qualification?

Abstract

Abstract: The purpose of this study is to investigate the factors influencing intentions toward becoming a student member of one of the four major professional accountancy bodies in Ireland by students who are studying accounting degrees. Scope: This research focused on investigating the factors accounting students consider when making their choices of professional qualification and the relevant importance of such criteria. It helped to establish the role third parties play in making the professional membership decisions. This study provided an understanding of the process involved in making professional qualification choices. Methodology: The sample comprised of accounting students of the final year of Undergraduate Programme or Master’s Programme at the following colleges; Athlone Institute of Technology, Galway-Mayo Institute of Technology and Waterford Institute of Technology. A questionnaire was distributed to those students in order to examine relationship between influencing factors and their professional qualification choices. A total of 111 effective responses were analysed. Additionally, interviews were conducted with eight existing/current members of the four major professional accounting bodies to gain understanding of the process of choosing professional qualification by prospective accountant.