Social Learning Factors Affecting Professional Commitment of Accounting Students at a Vocational College in Chon Buri Province

Abstract

The objective of this research was to examine social learning factors affecting the professional commitment of accounting students at a vocational college in Chon Buri Province. The population consisted of 422 students, comprising third-year Vocational Certificate and second-year High Vocational Certificate students. The research instrument utilized was a questionnaire. Data were analyzed using percentages, means, standard deviations, and Multiple Regression Analysis.

            The research findings revealed that

the respondents' opinions toward social learning factors were at a high level across all dimensions, with mean scores for Motivation, Attention, Retention, and Reproduction at 4.103, 4.086, 3.739, and 3.731, respectively. Similarly, their opinions toward professional commitment were also at a high level in all dimensions, with mean scores for Affective Commitment, Normative Commitment, and Continuance Commitment at 4.100, 4.035, and 4.031, respectively. Furthermore, overall hypothesis testing indicated that social learning factors could explain 70.30% of the variance in the professional commitment of accounting students. Specifically, Motivation had the highest significant impact (=0.584), followed by Attention (=0.176) at the 0.05 statistical significance level. Conversely, Retention and Reproduction did not show any significant effect on the professional commitment of accounting students in this study.