摘要：Public accountants play important role for development of business activities. Malaysia needs as
many as 60,000 qualified accountants in year 2020 but only half of the figure is presently achieved.
This paper tries to identify motivational factors influencing on accounting students to become Certified
Public Accountant (CPA). The objective of this paper is to analyze the influence of Quality
Motivation, Economic Motivation, Social Motivation, Career Motivation influencing on CPA qualification.
The method of collecting data is questionnaire by using a sample of 85 students at Management
and Science University, Malaysia and Smart PLS is used in analyzing this research. The
results indicate a positive influence on quality motivation, social motivation, and career motivation
on the interest in taking the CPA while economic motivation has no influence on the interest in
taking the CPA in this paper. In other words, the factors describe approximately 89% of the changes
of dependent variable (CPA).
关键词：Quality motivation;Economic motivation;Social Motivation;Career motivation;Certified Public Accountant
