Determinants of scientific research intention of students of the Faculty of Accounting and Auditing: Empirical evidence from the Banking Academy of Vietnam

Abstract

Scientific research is an important extracurricular activity that helps students develop analytical and research skills, enhancing the effectiveness of learning and the quality of education at colleges and universities. The aim of this study is to evaluate the impact of various factors on the intention to engage in scientific research among students. Research data were collected in January 2024 using a convenience sampling technique on 220 students of the Faculty of Accounting and Auditing at the Banking Academy of Vietnam. The results from multiple regression analysis indicate that Activities of guidance and encouragement for scientific research provided by educational institutions and family support exert the strongest impact on students' intention to conduct scientific research, followed by Capacity Limitations and Perception of Benefits. Difficulties in Implementation and Academic Year are not statistically significant in the regression model. The results of this study contribute to suggestions to improve the quality of scientific research and increase the rate of participation in scientific research among students at the Banking Academy of Vietnam.