Determinants of accounting students' decision to pursue career as ACCA-certified accountants: a case study of Omani students

Abstract

Purpose

The aim of this study was to examine the determinants of accounting students' decision to pursue a career path.

Design/methodology/approach

Quantitative approach was used to analyze the impact of independent variables (career exposure, self-competence, financial award, work environment, social values and market factors) on dependent variable (career path). Data were collected from 264 students of University of Technology and Applied Sciences, Oman. Structural equation modeling technique was mainly utilized to determine the causal relationship between the variables.

Findings

The most influencing factor is financial award followed by market factors and work environment. However, other variables such as career exposure and self-competence though significantly determine career path of the students but are the least contributors to the model. In addition, social value was found insignificant and negative contributor to the model.

Practical implications

The findings of the current study confirm the propositions of the theory of planned behavior that student's decision to pursue career as ACCA-certified accountants is shaped by attitudinal factors as well as subjective norms factors and perceived behavior control. This study's theoretical findings can be used to supplement empirical evidence on impact of career exposure, self-competence, financial awards, work environment, social values and market factors to take the ACCA exam (career path). The implications of this research for academic institutions include providing convenience for students, such as ACCA exam scholarship offers if they have graduated with cum laude and obtained work experience because ACCA involves time and money to participate in.

Originality/value

There has been virtually little research in Oman on this subject though. Investigating Omani accounting students' aspirations to work in public accounting adds additional insight into the field.

Citation

Bhat, M.A. and Khan, S.T. (2023), "Determinants of accounting students' decision to pursue career as ACCA-certified accountants: a case study of Omani students", Management & Sustainability: An Arab Review, Vol. 2 No. 3, pp. 217-238. https://doi.org/10.1108/MSAR-09-2022-0043