The Moderating Effect of Awareness on Students Behavioral Intention of Accounting Professional Qualifications Pursuit
The Moderating Effect of Awareness on Students Behavioral Intention of Accounting Professional Qualifications Pursuit
Author(s): Mohd Danial Afiq Khamar Tazilah, Kogilavani Apadore, Dayang Rafidah Syariff M. Fuad, Ravikumar K. Varathara, Rusliza Yahaya, Nor Sa’adah Jamaluddin, Mohamad Rohieszan RamdanSubject(s): Accounting - Business Administration
Published by: UIKTEN - Association for Information Communication Technology Education and Science
Keywords: Behavioral intention; awareness; accounting professional qualification; secondary school students
Summary/Abstract: This study investigates the factors influencing the behavioral intention of secondary education students in pursuing accounting professional qualifications. The methodology adopted for this research comprises a quantitative design through a structured questionnaire. A total of 153 respondents have been collected and analysed using the Partial Least Squares Structural Equation Modeling (PLS SEM). The results revealed that attitude, subjective norm, perceived behaviour control have significant relationship with the behavior intention of pursuing accounting professional qualifications among the secondary school students. Furthermore, the moderating effect of awareness between the factors and behavioural intention showed significant relationship. This study helps to understand the impact of students’ awareness towards pursuing the professional qualifications in the future by emphasize on the development of curricular syllabus and industry intervention.
Journal: TEM Journal
- Issue Year: 15/2026
- Issue No: 3
- Page Range: 2602-2612
- Page Count: 11
- Language: English
