An Empirical Study of Accountant Students’ Lifelong Learning Intention in the Fourth Industrial Revolution Age

Abstract

Since the rapid human knowledge increase and the emergence of new careers in the fourth industrial revolution age, the higher education and training system has undergone positive changes. However, the achievements and quickly changing technology also pose challenges to the higher education systems for all countries. There exists a demand for higher education and the training system has undergone positive changes since the rapid human knowledge increase and the emergence of new careers in the fourth industrial revolution age update new knowledge and skills for the workforce, which supports for lifelong learning culture. From the accounting aspect, this study examines the factors that influence the lifelong learning intention of accounting students in Vietnam. Based on the Theory of Planned Behavior (TPB) and empirical studies with data from 208 accounting students, PLS analysis showed that perceived behavioral control, voluntariness, and social influence accounting students' lifelong learning intention. Furthermore, the perceived usefulness of lifelong learning also has an impact on students' lifelong learning intention; however, the impact is not large. From the findings, the article has discussed some implications to enhance the lifelong learning intention of accounting students.