Attitudes and Factors Affecting the Need of Undergraduates in Narathiwat with High-level Vocational Certificate (or Equivalent) to Study a Continuing Course in Accountancy

Abstract

The study aimed to study attitudes and factors affecting the need of undergraduate students to continue their higher education majoring in Accountancy (Continuous Program). The samples used in the study were 77 undergraduate students with a higher and equivalent vocational certificate from educational institutions available in Narathiwat Province including Narathiwat Technical College, Narathiwat Community College, Narathiwat Polytechnic College, and Sungai Kolok Vocational College. To achieve accuracy and completeness, determination of the sample size was similar as the size of the population.  Questionnaires were used as the data collection tool, which was done during the whole academic year of 2020. The obtained data was analyzed using techniques of descriptive statistics such as frequency, percentage, and standard deviation. An Inferred statistic like the step-by-step multiple regression equation with a statistical significance at 0.05 was also employed in the study.

The findings are as follows: 

1. The total mean score for the undergraduates’ need to continue their study in accounting (continuing program) was 3.62. It is considered high. At the highest level of mean score was that of the attitude concerning the benefit of bachelor's degree in accounting for the future profession. The lowest level of mean score was that of the attitude which concerns the employment’s requirement of higher degree of profession. Most of the informants view that the continuing course was worth opening, represented by the average mean calculated.

2. The total mean score of affecting factors combined was 3.58. The impact of all the factors (five) towards the need was at high level. When classified, the highest level of mean score was shown in “tuition fees”, holding an impact value at high level, while inferior to which was that mean score shown in “location”. The factor which shows the lowest mean was “family” with a moderate level of the impact value.