Salary is one of the vital motivating factor influence accounting students’ to become a professional accountant(Ghani, Said, Nasir, ; Jusoff, 2009; Mustapha et al., 2012). In contract, in a survey conducted on first year commerce students’ in Australia has found that (students’ perceptions towards becoming a qualified accountant) the variable ‘potential to earn a high salary’ did not prove to be a significant influence on intention to become an accountant.
2.3.2 Job Stability
Multifold studies has found that job stability as an important attributes as a career choice for accounting students. A study by (Mustapha et al., 2012) found that job stability and security is positively significant for public university students’ in Malaysia for choosing to be professionally qualified accountant. In another findings by (Porter & Woolley, 2014) found out that career stability as a motivation for accounting students’ which influence career path. The study was conducted in a single university with a total of 278 questionnaires being collected and analyzed. This finding is also similar to (Dalilah, Adha, Sidik, Hayati, ; Mazilena, 2017; Myburgh, 2005; Phan Hoai, Nguyen Thi Kin, ; Cao Thi Thanh, 2016) in which students’ perceive job stability as a important factor in career choice to become an accountant.Therefore the hypothesis is as follows:
H2: There is no significant relationship between job stability and intention to pursue professional qualification.
2.3.3 : Prestige and Social status
Prior studies has investigated the perception towards prestige and status of accounting students’ career choice to be a professional accountant. In Cyprus, there is a significant relationship between prestige and social status and accounting students’ intention to pursue accounting as their career choice (Dalci & Ozyapici, 2018). This finding is consistent with (Ghani & Said, 2009; Ghani et al., 2009; Owusu et al., 2018; Porter & Woolley, 2014; Umar, 2014) In contrast, a survey being conducted among 800 accounting students’ from 17 universities in Jakarta has found that students’ view social status as irrelevant (Harnovinsah, 2017). Students’ do not perceive that social status as a mean to be successful in public accounting field. Despite mixed results, the hypothesis is as follows:
H3: There is no significant relationship between prestige and social status for undergraduate accounting students’ to pursue professional accountant.
2.3.4: Opportunity for career advancement
Mustapha (2012) has found that one of the factors which influence Malaysian accounting students’ perception to pursue professional examination is the opportunity for advancement. Similarly, this is supported in another study by (Phan Hoai et al., 2016) which involved 430 students who are studying at economic field (accounting, business administration, finance and banking,) in a Ton Duc Thang university in Vietnam has found that extrinsic factor influence students’ choice of accounting and has ranked job advancement opportunity as the second most important factor. A local study by Said et al. (2004) finds that job advancement is ranked as the highest factor that influence the choice of career in accounting among Malaysian student. Thus, the hypothesis of the findings:
2.3.5: Referent group (family)
Evidence has found that referent group such as parents, friends, teachers and career advisors as a factor to influence students to pursue accounting course(Myburgh, 2005; Porter & Woolley, 2014; Shah, Nair, & Bennett, 2013; Umar, 2014). A total of 266 questionnaires were distributed to business related students studying in Eastern Mediterranean University in North Cyprus. The findings found out that there is a strong parental and peer influence for students to pursue accounting career (Dalci & Ozyapici, 2018)
In contradicting findings by (Wally, 2013) has found out that influences from parents, peers and secondary school teachers as unimportant. Despite the mixed results found, the hypothesis of this study is as follows:
H5: There is no significant relationship between referent group and undergraduate accounting students’ career choice as a professional accountants
2.3.6: Financial assistance
Besides the intrinsic and extrinsic drives, another factor which influence students’ intention to pursue professional accountancy is the cost associated to the program. Myburgh (2005) has found that cost of qualifying as a professional accountant is a factor perceived negatively by respondent. In another study, a survey was conducted with third year accounting students’ in a public university in Malaysia has found out that only 1.56% has given importance to the cost of the study(Suhaila, 2017). Thus, the hypothesis is as follows:
H6: There is no significant relationship between financial assistance and undergraduate accounting students’ intention to pursue professional qualification.
2.3.7: Grit personality
Grit is defined as perseverance and passion for long-term goals(Duckworth, Peterson, Matthews, & Kelly, 2007). In a study by (Bacanli, 2006) conducted a survey which involved 399 Turkish freshman university students from Gazi University has found that personality characteristics influence career indecisiveness.