SYSTEMATIC LITERATURE REVIEW

RESEARCH
No. AUTHOR TITLE RESEARCH OBJECTIVE METHOD THEORY MAIN FINDINGS RESEARCH GAP
AREA

The findings provide insights to the

universities, Ministry of Higher
Education, relevant statutory bodies
and professional accounting bodies Future studies perhaps should also
on the factors which could motivate
involve other public and private
the future accountants to become
To identify factors which could universities in Malaysia to gather
Motivations to Pursue Professional professional accountants in their
Suhaila Abdul Hamid Public University, motivate accounting undergraduates Quantitative larger samples and better
1. Accounting Qualifications Among Motivation Theory career life.
(2017) Malaysia. to pursue professional accounting Research understanding on the motivations to
Accounting Undergraduates in Malaysia
qualifications.
The findings could be beneficial to pursue professional accounting
the relevant authorities in qualifications among accounting
developing their strategies to undergraduates in Malaysia.
increase the number of accounting
graduates taking professional
qualifications, especially the
Bumiputeras.

To understand the factors, which Another issue worth mentioning is

influence the most of selection of Result of this study shows that the
R.H. Asari Tharuka Perera the changes on the
Factors Influence on Student Course Trincomalee specialization domains among a Quantitative most important in the selection of
2. & Universal Selection Theory quality of students that are
Selection : a Case of Trincomalee Campus Campus, Sri Lanka group of management students of the research major subjects are Job related factor
P. Pratheesh (2018) attracted to a bachelor’s degree in
Trincomalee Campus, Eastern and Academic Quality
marketing specialization.
University, Sri Lanka

The authors find that the variety

Lei W., Chris Y., Danlu B.,
3.
Diers L., & Wang H. (2018
Public accounting vs privateaccounting,
career choice ofaccounting students in
China
and marketability of public Future research should be done to
To analyze the factors that accounting experiences, see if country-specific anddifferent
influencedaccounting highturnover plus, low firm culture influences also play an
Quantitative Data
students’intention to pursue public Theory of planned behavior cohesion in the workplace, and important role for student decision-
China - Survey
accounting instead of private (TPB) perceived difficulties in traveling makingprocess when applying the
questionnaire
accounting as their careerchoice in extensively TPB theory to predict the behaviors
China affectedstudents’intentions to of accounting students indifferent
pursue the public accounting countries.
profession significantly

The findings show that the

Hieu V. M., Xuyen N. T. M.,
4.
Hung D. D. P. (2020)
This study explores the impacting
Factors Influencing To The University
factors on the decision of
Choice Of High-Schools Pupils - An
Vietnam university choice among high-school
Empirical Study Of Lam Dong Province,
pupils in Lam Dong Province,
Vietnam
Vietnam.
Secondary data
university reputation, tuition fee,
& primary data Glasser’s Choice Theory & In the context of limited resources,
matriculation chance, employment
with qualitative behavioral decision- the universities need to
opportunities, and influential
and quantitative making focus on launching out the
individuals are factors that influence
research theory appropriate policies for students
highs school pupils’ decision of
methods
university choice to study.
 The finding of the study revealed a
number of factors influencing
This study explores the factors students’ choices of World History Recommend that a mix method
Factors Influencing Grade 11 Students’ influencing grade 11 students’ subject. These include students’ own research with a large sample drawn
Astana, Qualitative Bronfenbrenner’s ecological
5. Aizhan Tolegenova (2017) Decision to Study World History as a decision to study World History as personal interests in knowing about from various schools across the
Kazakhstan research systems theory
Subject at Specialized School of Astana their major subject at a specialized the world, their career choice and country may be conducted to collect
school in Kazakhstan. aspirations, effect of information richer data for analysis
technology, and scholarship
opportunities.

It would be interesting to see how

these two factors
affect Polish students’ decisions to
Findings from this research study abroad or just in the UK. As
Factors influencing students’ choices and indicated that pull factors there is also a high probability that
To investigate the factors which
Grażyna R., Tahir Rashid, & decision-making process: a case study of northern UK Qualitative Expected Utility Theory are more important in recruiting British universities will deliver all
6. influence students when deciding to
Agnieszka P. (2020) polish students studying in a british universities. research (EU) Polish students to their programmes
study abroad
higher education institution British universities than push online in the 2020–2021 academic
factors. year, it would also
be interesting to explore how this
will affect students’
recruitment to these countries.

Hence, an enhancement program

self- may be proposed to further
administered enhance the student interest
This study has proven that
questionnaire
Factors Affecting the Decision of First To investigate the factors affecting the families and friends are the towards the program and to
Bueno D. C. & Briones E. R. covering all the
7. Year Students in Choosing their Degree Philippine choice of school and degree Decision-Making Theory biggest influences in student motivate the students on the
(2019) variables on a
Program and School program of first-year students. choice of school and degree numerous opportunities waiting for
four-point Likert
program. them in their chosen field and to
scale -
Quantitative Data make them more determined to do
better.

The findings revealed that the

location of the institution, academic
Future research needs to employ
Quantitative factors/ reputation of institution,
Noble Sarkodie Amoako To investigate the factors influencing qualitative methods approach in
Factors Influencing Students' Choice of Sunyani Technical method using financial factor, school factors,
8. (2020) students' choice of tertiary education Decision-Making Theory order to get more insights on the
Tertiary Education University, Ghana, descriptive personal factors, parental factors,
in Sunyani Technical University issues embedded in the study
survey teaching and learning factors
strongly influence students choice of problem.
institution.
 Further analysis observed no
significant difference in the
Fatimah Hanim Abdul Rauf, intention p to pursue a career in
Future research may extend the
Faizah Mohd Khalid, Dahlia accounting between the private and
FACTORS AFFECTING STUDENTS’ To investigate the factors affecting sample size to other institutions and
Darwisya Rastam Tan, Nor public university students in
INTENTION TO BECOME accounting students’ intention to Quantitative - include other predictors, so that the
9. Haleda Khalid, Nur Sabrina Malaysia Self-Determination Theory Malaysia. However, additional
PROFESSIONAL ACCOUNTANT IN become professional accountant in Survey results would be more interesting
Mohamad and Nur’ain findings evidenced a significant
SELECTED MALAYSIAN UNIVERSITIES selected Malaysian universities
difference in the students' could be generalised to all
Farhana Mohd Lutfi Radhi
subjective norms between the accounting students in Malaysia
(2019)
private and public university
students.

This study is limited by the small

Ben-Caleb. E Findings showed that students are sample size as it only considered the
Ademola, A. Perception of Undergraduate Accounting To examine the salient factors motivated to pursue professional graduating (400 level) accounting
Quantitative Theory of Reasoned Action
10. Adegboyegun, Students towards Professional Nigeria influencing student’s choice of accounting career by combination of students of
Research (TRA)
Olowookere, J. K4 & Accounting Career in Nigeria accounting career prestige, the three selected universities in
Oladipo, O. A (2020) extrinsic and intrinsic factors Nigeria. Future research should be
conducted on a larger sample

Future research to focus more on

These findings provide guidance to
the perceived
Theory of Planned Behavior accounting programs that they
An Examination of the Factors Affecting Srvey likelihood of outcomes obtained
Porter J. & Woolley D. University, To determine what influences a (TPB) can communicate the intrinsic
11 Students’ Decision to Major in questionnaire - from choosing a major rather than
(2014) America student to major in accounting Theory of Reasoned Action rewards of majoring in accounting
Accounting quantitative data the stated
(TRA) to attract more
students importance of an outcome to a
student.

This study found that similar to

Bennett et al. The sample of this study is quite
(2007), good promotional materials limited as it comprises of students
Mas Ervina Samsuddina To investigate the awareness, regarding the programs as well as from UiTM Johor only.
Awareness, Motivations and Readiness extrinsic and intrinsic
Noor Sufiawati Khairania motivation and readiness for exposure to current students or
for Professional Accounting Education: A Uitm Johor, Qualitative motivation correspond with
12 Emelin Abdul Wahida and professional accounting education graduates Future study should consider other
Case of Accounting Students in UiTM Malaysia. research Maslow's Hierarchy of
Fazrul among including lecturers are necessary to factors including
Johor Needs.
Hanim Abd Sataa (2015) accounting students in Malaysia. create awareness and interest students’ expectations and
among the students towards the demographic elements such as
professional gender.
accounting education programs

Quantitative Future research should be

Research The results of regression analysis
To identify factors that influence conducted with students from public
Factors Affecting Accouting Students To (Distributing showed that there was a significant
Lai, Z. Q., Lee, T. H., & Teoh, private university students' intention Belief, Preference, and universities to involve more
13 Pursue Professional Accounting Malaysia questionnaires to relationship between intrinsic and
M. T. T. (2022) to pursue a Professional Accounting Constraint (BPC Model) participants from different
Qualifications respondents and extrinsic motivation and students'
Qualification (PAQ)
intention to pursue PAQ ethnicities for more comprehensive
conducting
findings.
interviews)
 Future research may endeavour to
Results revealed that intrinsic
improve the model in other settings.
motivation, influence of third party,
Further, as the study’s four
Faizah Mohd Khalid, The purpose of this study is to analyse career exposure and learning
Factors Influencing Accounting The Social Cognitive Career predictors were only able to account
14 Fatimah Hanim Abdul Rauf Malaysia factors influencing accounting Primary data experience influenced accounting
Undergraduates’ Career Path Theory (SCCT) for 44% of career path intention,
(2019) undergraduates' career path undergraduates’ career path, while
extrinsic motivation did not other predictors such as cost of the
influence their career path. program or duration of study, may
be introduced for future research.

Haslinah Muhamad, Mariati Factors influencing career choice of
15 Mohd. Salleh, Mohd Sufri accounting students in University Putra
Mohd Nordin (2016) Malaysia: Qualitative pilot study
FACTORS AFFECTING THE INTEREST OF
Lidiyawati and Anis Sahara
16
(2020)
Melissa Mam Yudi, Nurul
Nadiah Ibrahim, Siti
17
Kamaruzaman, and Nur
Haron (2020)
Factors Affecting Career Choice Among
Maxwell D. Eremie &
18 Okwulehie Chiamaka School Students In Obio/Akpor Local
(2019)
ACCOUNTING STUDENTS
IN CAREER SELECTION
Accounting Students’ Motivation for
Getting Professionally Qualified
Senior Secondary
Government Area
Of Rivers State
to identify factors that influence
career decision making among
Malaysia
accounting students in University
Putra Malaysia
To examine the factors that affect the
Bina Nusantara interest of accounting
University, students of Bina Nusantara University
Indonesia in picking an accounting career in
accountancy
To analyse students’ behaviour on the
UiTM Shah Alam,
motivational factors to obtain
Malaysia
professional accounting qualifications.
To investigated factors affecting
Rivers State, career choices among senior
Nigeria secondary school students in
Rivers State, Nigeria
The findings reveal there were two
categories based on researcher The future research should discover
Primary data - Internal & Exernal model to
judgement, which are internal and why male less interested in the
Qualitative Data measure
external factors influenced the profession
career decision making
The variables used in measuring
student interest are only limited to
GPA,
Intrinsic value and Financial Award
Primary data - although there are many other
The results of this study indicates
questionnaires
theory of that GPA, Intrinsic Value, and factors
to ensure that
motivation, and the theory Financial Rewards have significant influence students interest in picking
the data
of hope (Vroom in impact on accounting students’ accountancy as a career path. Due
collected
Kozlowski, 2012). interest in picking a career to
(Quantitative
in accounting the limited time of the research, the
data)
test was only carried out on
students of
the accounting department of Bina
Nusantara University.
The results show that most students
are motivated by intrinsic and future researchers would want to
extrinsic motivations, while there is include more public and private
Primary Data -
no relationship between third institutions as a sample for their
Quantitative
parties’ influence and demographic studies. Other than that, future
Research
factors with the decision to pursue a researches could be done in other
professional accounting different methods.
qualification.
1 School counseling should be able
to educate the students so as to be
Finding: aware of various
1. There is need for students to environmental factors that‟s might
beware of environmental factors be influencing their career choice.
that could interfere with their
2 School counseling should be able
career choices.
to advice teachers and parents on
2. Parents and teachers should
descriptive John Holland's Theory of how to prepare students at
prepare students for career
survey Career Choice (RIASEC) an earlier stage by choosing the
awareness at early age.
3. Parents should work closely with right career (Positively).
their children in career decision 3 School counseling should be able
making process, allowing to advice the students not to be
students to choose from their forced to select career by
interest area. their parents and teachers but be
guided on the career path they wish
to pursue.
 The study has emphasized the
using a Google necessity
­The findings from Pearson’s Chi-
Form developed
Sadia Sharmin Suhi, Md. square revealed a significant for future research, particularly a
Factors Affecting Social Science Students’ after an intensive
Abdul Jabbar, Fariha To investigate university students’ association between career choice mixed-method approach,
19 Career Choices: A WebBased Cross- Bangladesh review of the rational choice theory (RCT)
Farjana, Nishad Nasrin, & career choices and their determinants and age, sex, discipline, level of to conduct a more extensive
Sectional Study in Bangladesh relevant
Md. Tanvir Hossain (2022) education, and investigation into the issues
literature - mixed
socioeconomic status. considered by university students
method
when selecting a career

Findings show that internal In Indonesia, as a developing

Farida Aryani & Nur
20
Fadhilah Umar (2020)
Factors Affecting Z Generation on
Selecting Majors in The University:
an Indonesian Case
To identify the factors influencing
Indonesia students in deciding their university
majors, particularly in Indonesia.
factors influencing Gen Z in country, the
quantitative selecting their university majors problem stays unsolved because of
correlational Anne Roe’s theory include families, academic limited knowledge related to career
design aimed achievements, and culture, while the choice, especially the
influential external factor is the causative factors behind selecting a
quality of education. major.

hese results are similar to the The list of factors investigated was
cross-sectional study conducted by Jackson G.
Yano J. Ryan, Bsc., Titus not exhaustive, and therefore there
Factors Influencing the Choice of College To identify factors influencing study design [16] and Hanson and little [18]
Rotich, Msc., Betty Korir, are several other factors that can
Among Undergraduate Students in University of decision on the choice of college using both which showed presence of social
21 Kennedy. Mutai, Mathew Decision making theory influence college choice. Further
Public Universities in Kenya. A Case Eldoret among undergraduate students in the quantitative and environment as playing a major
Kosgei, , Julius Koech analysis of these other factors
Study of the University of Eldoret University of Eldoret. qualitative role in the choice of
(2019) that are known to influence
methods. college/institution of higher
learning college choice is required