Factors influencing intention to get the Vietnamese certified public accountant certificate - An empirical in Can Tho

Abstract

The purpose of this study is to identify the drivers of the intention of person majoring in accounting and auditing in Can Tho City towards getting Certified Public Accountant (CPA) Certificate in Vietnam. The Theory of Reasoned Action (TRA) and the Theory of Planned Behaviour (TPB) are adopted in the study. This study uses Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), and Structural Equation Model (SEM) in figuring out the factors influencing the intention of getting the CPA certificate. The outcome shows that regulation of CPA examination, career viewpoint, expectation positively effect on attitude of participating the Exam, from that the attitude and university’ support have significant positive influence on personal intention of sitting for the CPA examination. Also, the research gives some suggestions and some future research in order to explore the factors affecting decision to sit for the CPA Exam.