Title: Determinants of career path of accounting students: evidence from Vietnam

Authors: Nguyen Vinh Khuong; Pham Vo Anh Thu; Nguyen Kim Ngan; Do Van Linh; Nguyen Thi Minh Tu; Le Thi Hong Ngoc

Addresses: Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City, Vietnam; Vietnam National University, Ho Chi Minh City, Vietnam ' Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City, Vietnam; Vietnam National University, Ho Chi Minh City, Vietnam ' Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City, Vietnam; Vietnam National University, Ho Chi Minh City, Vietnam ' Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City, Vietnam; Vietnam National University, Ho Chi Minh City, Vietnam ' Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City, Vietnam; Vietnam National University, Ho Chi Minh City, Vietnam ' Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City, Vietnam; Vietnam National University, Ho Chi Minh City, Vietnam

Abstract: The purpose of this research paper is to measure and analyse the impact of factors influencing the career choices of accounting students in Vietnam. The data for this study was collected from 325 accounting students enrolled at four leading economic universities in Ho Chi Minh City - the largest city in Vietnam. The study employs data analysis methods using descriptive statistics through SPSS 20.0 software and utilises the PLS_SEM model to explore in greater detail the relationships of the studied factors through SmartPLS 3.0 software - an analytical technique widely used in recent research. The research results indicate that there are three factors - Intrinsic motivation, Career exposure, and Opportunity to advance - that positively influence the career path decisions of accounting students in Ho Chi Minh City. However, the research results of this study only focus on four universities in Ho Chi Minh City and do not represent all Vietnamese students. Vietnamese businesses, especially in Ho Chi Minh City, can develop better recruitment strategies for their accounting teams. This article simultaneously fills the gap in the lack of research on the factors influencing accounting career decisions among students in Ho Chi Minh City.

Keywords: motivation; opportunities; social values; career paths; accounting.

DOI: 10.1504/IJMIE.2025.147071

International Journal of Management in Education, 2025 Vol.19 No.4, pp.444 - 466

Received: 28 Apr 2024
Accepted: 13 Sep 2024
Published online: 10 Jul 2025 *

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