BUSINESS BACKGROUND STUDENT'S PERCEPTION ANALYSIS TO UNDERTAKE PROFESSIONAL ACCOUNTING EXAMINATIONS

Abstract

The primary objective of this study is to investigate the perceptions of business students toward the accounting profession and to identify the key factors influencing their intention to pursue professional accounting qualifications. Existing literature has consistently shown that career decision- making among students is significantly shaped by personal perceptions, social influences, and contextual factors. Building upon this foundation, the current research sought to examine eight specific variables that potentially impact students’ professional intentions: salary, job security or stability, prestige or status, opportunity for advancement, students’ perception of the profession, advisory received, financial assistance, and grit personality traits. These constructs were operationalized into a structured questionnaire comprising twenty items, which was administered to 176 final-year business students from multiple public and private universities across Bangladesh. Quantitative data were collected through the survey instrument and analyzed using both descriptive statistics and multiple regression analysis. The results revealed that among the eight independent variables, only three demonstrated a statistically significant association with students’ intention to undertake professional accounting examinations. The findings underscore the importance of personalized guidance, internal motivation, and realistic exposure to the demands and rewards of the accounting profession. These insights offer practical implications for academic institutions, accounting educators, and professional bodies aiming to increase the number of qualified professional accountants in Bangladesh. The results particularly highlight that student tenacity and perseverance—hallmarks of grit—play a vital role in determining whether students remain committed to the rigorous path of professional qualification. This study contributes to the broader discourse on career development in the accounting field and provides an evidence-based framework for targeted interventions to support students’ professional growth.