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How can a chartered accountant become an entrepreneur? 

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This could help to avoid a serious deficiency of senior chartered accountants in practice in the future.
This study contributes to increasing our understanding of the institutional complexity of the accounting professional field by suggesting that this complexity is, in part, cultivated and reproduced by AICPA leaders’ navigation between different conceptions of being an accountant.
The results illustrate how the hybrid accountant role is formed through an interplay among regulative, normative, and cognitive institutional drivers that influence the role of the management accountants in opposing directions.
These findings suggest that if the profession is to be successful in attracting students who have the skills and attributes to become effective accountants, it must seek to influence students' perceptions of accounting by providing them with a realistic portrayal of the work of an accountant.
This suggests that changing the preferred educational routes for new accountants entering the large chartered accounting (CA) firms compromised the “stepping stone” function of accounting as a portal into the professional class.
In particular, the paper highlights the importance of the combined roles that the external accountant’s competence and tenure play in the SME–accountant relationship, highlighting how these two factors can overcome credence issues and ex ante information problems.
Moreover, majority of the sampled respondents (47.9 per cent) with the desire to pursue a CPA qualification prefer to be affiliated with the Association of Chartered Certified Accountants, 27.2 per cent prefer the Institute of Charted Accountant Ghana qualification, while only 7 per cent of the students prefer to be affiliated with the Chartered Institute of Management Accountant.,The findings from this study have important implications for the various professional accountancy bodies, accounting educators and other stakeholders interested in promoting the choice of accounting as a career path among university students.,The results indicate that, as part of the broader strategy to increase the number of professional accountants in Ghana, there is the need to promote the study of accounting at the undergraduate level in the various universities in the country.,This study uniquely uses the behavioral decision theory to explain the dominant factors associated with students’ intentions to pursue a CPA qualification.
A strong argument is made that the existing business and accounting undergraduate curriculum for the Chartered Accountant (CA) qualification should be extended to a period of four years, giving students the option of more time to master the core curriculum and competencies required.
We also consider why the label “public accountant” failed to satisfy the conditions identified by Abbott’s analytical framework for the continuing success of their professional project, and conclude that the need for a more effective means of occupational differentiation led to the reconstruction of a public accountancy profession based instead on the title “chartered accountant”.

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