Professional accounting body affiliation in a developing country: the case of membership attraction in Vietnam
Bouilheres, F and De Lange, PA and Scully, G and Yapa, P and O'Connell, B, Professional accounting body affiliation in a developing country: the case of membership attraction in Vietnam, Accounting Education pp. 1-28. ISSN 0963-9284 (2021) [Refereed Article]
Despite studies on the perceptions of benefits and costs of joining a professional body little empirical evidence is available on the deciding factors for joining one specific professional body, let alone multiple ones in an emerging economy. Using the Theory of Planned Behaviour (TPB) theoretical lens, this paper investigates, through surveys, the factors affecting the decisions by final-year university students and associate members to affiliate with one or more professional bodies in Vietnam. This study used a quantitative approach design. Questionnaires were sent to students studying an undergraduate accounting degree in Vietnam (N = 167) and candidates completing the foundations levels of a foreign professional accounting body programme in Vietnam (N = 145). The results show that attitude is the most significant factor in explaining the intentions of accounting students and foundation candidates to affiliate with a professional accounting body while subjective norm is only marginally significant and perceived behavioural control is not significant. The comparison between those who intend to professionally affiliate and those who do not reveal that the main factors affecting the decision are the reputation of the professional body, career and networking opportunities, international recognition, professional status, international mobility opportunities, perceived expertise of members and continuing professional development.
accounting, professional bodies, professional affiliation, developing economies