TY  - JOUR
T1  - Determinants Influencing Accountant Staff's Intention to Pursue International Professional Accountant Certifications: The Case of Vietnam
A1  - Thi Anh Dao Phan
A1  - Huong Thi Thanh Tran
A1  - Thi Thanh Mai Nguyen
A1  - Thi Phuong Thao Nguyen
A1  - Manh Dung Tran
JF  - Journal of Organizational Behavior Research
JO  - J Organ Behav Res
SN  - 2528-9705
Y1  - 2025
VL  - 10
IS  - 2
DO  - 10.51847/BApjo0hA37
SP  - 83
EP  - 99
N2  - This study investigates the key factors influencing the intention of accounting professionals in Vietnam to pursue international professional accountant certifications. Based on survey data from 126 accountants and auditors, a Bayesian binary logistic regression model was applied to identify five significant determinants: economic motivation, career motivation, degree motivation, attitude, and level of comprehension. The results indicate that all five factors positively affect the intention to obtain international certifications. The study provides practical recommendations for training institutions, employers, and certification bodies. These include offering financial incentives, integrating certification content into university curricula, and improving awareness of certification benefits and processes. The findings underscore the importance of economic and career advancement motivations, alongside personal attitudes and understanding, in shaping professionals’ decisions. This research contributes to the broader understanding of certification uptake in emerging economies and supports policy formulation aimed at strengthening the qualified accounting workforce in the context of global integration.
UR  - https://odad.org/article/determinants-influencing-accountant-staffs-intention-to-pursue-international-professional-accountan-zhx4mmefmnj8ztg
ER  -