Factors Affecting Undergraduate Students’ Intention to Become a Chartered Accountant in Bangladesh

Abstract

Purpose-The objective of this paper is to examine the factors affecting Bangladeshi students’ intention to be a chartered accountant. This paper specifically addresses factors like students’ gender, previous major at undergraduate level, CGPA, public vs private university status and family income.

Design/methodology/approach - The study was conducted using a questionnaire survey with a sample of 271 students from five different public and private universities in Bangladesh. The 12x2"> test was applied to examine the relationship between these factors and students’ aspiration for a chartered accountant.

Findings- The findings of the study show that out of five variables three variables, previous major, public vs private university status and family income, have significant relationship with students’ intention to pursue CA professional qualification. On the contrary, gender and CGPA of the students are considered as insignificant factors.

Originality/Value-This research is the first study in Bangladesh which identifies several influencing factors for students’ choice to become a chartered accountant. The findings have implications for professional bodies in Bangladesh and other policy makers in their effort to develop strategies to motivate students to be a chartered accountant.