Intentions of accounting students: a study on professional accounting in Vietnam

Abstract

Digital technology is reshaping the accounting profession, raising critical questions for students pursuing accounting careers, especially in developing economies where factors influencing these choices remain underexplored. This study applies the Theory of Planned Behavior (TPB) to investigate the motivations driving Vietnamese accounting students' intentions to pursue professional accounting careers amid this transformation. Using a quantitative survey of 250 third-year university students, we identify a dynamic interplay between social factors (subjective norms) and personal factors (attitudes) shaping career intentions, with subjective norms exerting strong influence in Vietnam's collectivist culture. The TPB framework proves effective in predicting these aspirations, offering a robust lens for understanding student decision-making. With digital advancements potentially exacerbating shortages of professional accountants, our findings highlight implications for training institutions, accounting associations, and firms. They provide a foundation for designing targeted training programs and policies to attract and retain talent in a rapidly evolving landscape. This research bridges a knowledge gap in developing economies, contributing actionable insights for sustainable workforce development in accounting.