Investigate factors affecting the intentions to work at BIG4 of students majoring in accounting and auditing at UEH University

Abstract

To analyze the factors affecting the decision to choose to work at BIG4 of students majoring in Accounting and Auditing at UEH University, the research uses the theory of planned behavior (TPB) by author Ajzen, built in 1991, to research the factors affecting career intentions when choosing to work at BIG4 of students majoring in Accounting and Auditing at UEH University. This study has surveying students majoring in accounting and auditing at UEH University through an online survey (n = 220) combined with the use of multivariate regression methods and factor analysis techniques are used to process Manage the collected data and rely on previous research related to the topic to obtain a theoretical foundation to build a research model and propose an initial expected measurement scale for the variables. Research results indicate 3 factors that influence the decision to work at BIG4 of students majoring in accounting and auditing at UEH University including (1) Attitude (towards behavior), (2) Subjective Norms, and (3) Perceived behavioral control. Among them, two factors that have a positive impact on the decision to work at BIG4 of students majoring in accounting and auditing at UEH University are Attitude and Subjective Norms. Furthermore, the results of this research will help BIG4 come up with effective recruitment strategies to attract high-quality personnel and help training units provide the best advice to help students access opportunities for suitable jobs.