Accounting for non-accounting students: analyzing the factors influencing non-major students’ decision to pursue accounting certificate via perceived competitive advantage and job attitude

Abstract

This study analyzes the factors influencing non-accounting students' decisions to pursue an accounting certificate, focusing on perceived competitive advantage and job attitude. Through a mixed-methods approach involving qualitative research and quantitative analysis, the study elucidates the complex interplay of intrinsic values, subjective norms, career prospects, and opportunity costs in shaping students' attitudes towards accounting certification. The findings reveal that intrinsic values and subjective norms significantly influence job attitude, which in turn impacts students' intention to pursue an accounting certificate. Moreover, career prospects play a crucial role in fostering perceived competitive advantage, influencing students' decisions regarding certification adoption. The study underscores the importance of creating supportive social environments, highlighting the intrinsic worth of accounting certification, and addressing concerns about opportunity costs to enhance non-major students' interest in pursuing accounting certification. The implications of these findings for educational institutions, policymakers, and employers are discussed, along with suggestions for future research directions. Overall, this study contributes to our understanding of the factors driving non-accounting students' decisions regarding accounting certification and offers insights to promote accounting education among diverse student populations.