Motivational factors influencing MSU accounting students to become a certified public accountant (CPA)

Abstract: 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).

How to cite this paper

 Ulfah, R., Jaharadak, A & Khatibi, A. (2019). Motivational factors influencing MSU accounting students to become a certified public accountant (CPA).Management Science Letters , 9(10), 1675-1684.

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