Reasons and percepton of diploma in accountancy students on intention to pursue bachelor of accountancy

Abstract

This study explores the Diploma in Accountancy (DIA) students’ decision to pursue a Bachelor of Accountancy (BAcc) degree programme. This is an exploratory study which focuses on the reasons that affect the students’ intention to pursue or not pursue a BAcc programme. The study also examines the relationship between positive perception and the negative perception towards the intention to pursue BAcc programme. The study uses the Theory of Reasoned Action (TRA) to develop the hypotheses. The research involves collecting primary data through survey questionnaires. 250 questionnaires were distributed to the final year DIA students in Kolej Professional MARA (KPM) and the response rate was 82 percent. Results show that the reasons that influence students’ intention are: the hope to earn a good salary, higher future earnings potential and greater employability in future. Respondents perceived that BAcc graduates are seen as professional people who will earn a high salary. The reasons for non-pursuance of a BAcc programme, are because students think that they can develop their potential for personal growth and career development with other degree programmes or they want to get jobs and start working after obtaining the DIA. Finally, the results show that, contrary to hypotheses, there is no significant relationship between positive and negative perceptions of the students towards the BAcc programme and their intention to pursue it. Results also revealed that CGPA seems to affect students’ intention to pursue BAcc programme. Thus, the current study’s findings do not seem to be in line with TRA