NAVIGATING ACADEMIC TRANSITIONS: A CONCEPTUAL PERSPECTIVE ON FACTORS INFLUENCING DIPLOMA ACCOUNTING STUDENTS’ INTENTION TO PURSUE A BACHELOR’S DEGREE IN MALAYSIA

Abstract

The shift from diploma to bachelor’s degree programs constitutes an important educational pathway for accounting students in Malaysia. However, the existing literature provides limited explanation on why diploma accounting students choose to pursue a bachelor’s degree, especially at the diploma-to-degree transition point. This conceptual paper therefore proposes a conceptual framework that integrates the Human Capital Theory and Social Cognitive Career Theory to explain the intention of diploma accounting students to pursue a bachelor’s degree. The framework includes six proposed factors: financial considerations, academic achievement, career aspirations, family influence, institutional support and perceived employability. Human Capital Theory explains how students weigh the costs and expected educational, employment and career benefits of pursuing studies, while Social Cognitive Career Theory explains how self-efficacy, goals, outcome expectations and environmental support can affect educational choices. The novelty of the framework lies in its ability to integrate these complementary perspectives and to apply them specifically to diploma accounting students in the Malaysian context. Such an approach links the economic considerations with psychological, social and institutional influences at a critical transition point in academic life. The framework provides practical guidance for universities in terms of targeted academic advising, career guidance, financial support and clearer articulation pathways, and a basis for future empirical testing.