Academy of Strategic Management Journal (Print ISSN: 1544-1458; Online ISSN: 1939-6104)

Research Article: 2021 Vol: 20 Issue: 3

Factors Affecting the Accounting Students Preference to Practice as Chartered Accountant in Jordan

Riyad Neman Darwazeh, Al-Ahliyya Amman University

Yousef Abuorabi, Al-Ahliyya Amman University

Fadi Abdelmuniem Abdelfattah, A’Sharqiyah University

Abstract

This study investigates the factors affecting the Jordanian accounting students’ preference to practice as Chartered Accountants. Questionnaires were distributed to 150 accounting undergraduates and to 150 accounting graduates in the Jordanian universities. Results show that environmental factor (such as motivation, expected income), people related factor (such as job prospect) and behavioral capability (such as type of academic institution and self-motivation) have significant effects on the accounting graduate's preference to practice as their preference to Chartered Accountants. On the other hand, environmental factors (such as family member work as accountant, expected income), people related factor (such as job prospect) and behavioral capability (such as type of academic institution) have significant effects on the accounting undergraduate's preference to practice as Chartered Accountants. Related to the demographic factors, gender has a significant effect on both groups preference to practice as Chartered Accountants.

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