Số No. 03 June (34)-2025 Journal of Finance & Accounting Research - Trang 57

Tóm tắt tiếng Việt:

English Summary:

This study examines the influence of learning environment and student attitude on choosing accounting career through the mediating role of intention to enhance knowledge of Vietnamese students. Questionnaires were distributed to students of schools specializing in Accounting, Audit, and Finance across Vietnam, from April 2022 to August 2022. Our sample includes 328 suitable responses for further analysis. Collected data is analyzed by the partial least squares structural equation model (PLS-SEM). The results show that learning environment and student attitude have positive impacts on the intention to enhance current knowledge, as well as accounting career choice. However, the intention to enhance current knowledge does not play a mediating role in the relationship between student attitude as well as the learning environment and the intention to choose accounting career. Our findings emphasize the importance of attitude and learning environment in the intention to choose accounting career, suggesting that educators and policymakers should focus on learning environment factors to encourage the accounting career choice.

Từ khóa: theory of planned behavior, career choice, learning environment, student attitude, knowledge enhancement

Số lượt đọc: 38 - Số lượt tải về: 20

DOI Code: https://doi.org/10.71374/jfar.v25.i3.12