Determinants Influencing Accountant Staff's Intention to Pursue International Professional Accountant Certifications: The Case of Vietnam

This study investigates the key factors influencing the intention of accounting professionals in Vietnam to pursue international professional accountant certifications. Based on survey data from 126 accountants and auditors, a Bayesian binary logistic regression model was applied to identify five significant determinants: economic motivation, career motivation, degree motivation, attitude, and level of comprehension. The results indicate that all five factors positively affect the intention to o