本书分析了实用主义在美国产生与发展过程,揭示了实用主义的基本特征;反传统形而上学、效用的真理观、行为主义和工具主义。.

While the existing literature finds that corporate social responsibility (CSR) can provide insurance-like protection in negative events, it remains unclear how CSR buffers firms from market penalties for negative events. To address this concern, we conduct event studies and regressions using data from the environmental violations by Chinese publicly traded companies and their interlocked companies from 2009 to 2021. Our results show that the market reacts negatively to environmental violations. The market penalty diffuses through director networks and leads to the (...) collective punishment of interlocked firms. CSR has an insurance-like effect that buffers market penalties and collective punishment for environmental violations. Long-term CSR has a stronger insurance-like effect than short-term CSR. Additionally, the insurance-like effect of CSR still exists during repeated environmental violation events. This paper contributes to the literature on the insurance-like effect of CSR and provides a reference for corporate CSR practice and investors' CSR decisions. (shrink)

Bermúdez argues that framing effects are rational because particular frames provide goal-consistent reasons for choice and that people exert some control over the framing of a decision-problem. We propose instead that these observations raise the question of whether frame selection itself is a rational process and highlight how constraints in the choice environment severely limit the rational selection of frames.

Bailey Willis was the second major American geologist to undertake reconnaissance research in China--in the years 1903-04. Together with the stratigrapher Eliot Blackwelder, topographer Harvey Sargent, and guide Li Shan, he travelled first in Shandong Province, then from Peking to Xian, thence across the mountains into Sichuan, and then by river via the Yangzi Gorges to Shanghai. It was hoped that they would discover the primeval ancestor of trilobites in China, but the search proved unsuccessful. Willis's stratigraphic findings are described, (...) as are his structural interpretations of what he observed in China. His work in China gave rise to some unfounded speculations about the possible causes of lateral Earth movements, due to rocks of different densities being adjacent to one another in the Earth's crust. These ideas were followed by several other 'theories of the Earth' during Willis's later career, some of which were also probably related to his experiences in China. He seemingly practised the formulation of 'multiple working hypotheses'. The paper also discusses the influence of Willis's survey and stratigraphic work on the subsequent development of Chinese geology, with particular attention given to the various meanings of the term 'Sinian System'. Mention is made of later work in China on Lower Cambrian stratigraphy. (shrink)

An account is given of the reconnaissance investigations in China of the American geologist and mining engineer, Raphael Pumpelly. Pumpelly is well known to Chinese historians of science as being the first professionally trained Western geologist to examine the geology of China. This paper offers a reconstruction of Pumpelly's journeys and seeks to understand what an explorer might do in a land where there had been no previous geological investigations by persons trained in the methods of Western science. Pumpelly's hypotheses (...) about the geology of China are also analysed and a sketch of his influence on the history of Chinese geology is given. (shrink)

Activating relevant responses is a key function of automatic processes in De Neys's model; however, what determines the order or magnitude of such activation is ambiguous. Focusing on recently developed sequential sampling models of choice, we argue that proactive control shapes response generation but does not cleanly fit into De Neys's automatic-deliberative distinction, highlighting the need for further model development.

This study investigates and compares the impact of spiritual leadership on organizational citizenship behavior in finance and retail service industries to determine the possibility of generalizing and applying spiritual leadership to other industries. This study used multi-sample analysis of structural equation modeling. The results show that values, attitudes, and behaviors of leaders have positive effects on meaning/calling and membership of the employees, and further facilitate employees to perform excellent organizational citizenship behaviors, including the altruism of assisting colleagues and the responsible (...) conscientiousness toward organization. The effect of altruism toward colleagues is especially stronger. Finally, the effect of leaders’ values, attitudes, and behaviors on the spiritual survival of employees is stronger in retail than that in finance. (shrink)

_A wide ranging consideration of the work of contemporary ethicist David Wong._.

(1989). The introduction and development of continental drift theory and plate tectonics in China: a case study in the transference of scientific ideas from west to east. Annals of Science: Vol. 46, No. 1, pp. 21-43.

Objects: To evaluate the feasibility and effectiveness of in-bed wearable elbow robot training for motor recovery in patients with early and late subacute stroke.Methods: Eleven in-patient stroke survivors received 15 sessions of training over about 4 weeks of hospital stay. During each hourly training, participants received passive stretching and active movement training with motivating games using a wearable elbow rehabilitation robot. Isometric maximum muscle strength of elbow flexors and extensors was evaluated using the robot at the beginning and end of (...) each training session. Clinical measures including Fugl-Meyer Assessment of upper extremity, Motricity Index for upper extremities, Modified Ashworth Scale were measured at baseline, after the 4-week training program, and at a 1-month follow-up. The muscle strength recovery curve over the training period was characterized as a logarithmic learning curve with three parameters.Results: At the baseline, participants had moderate to severe upper limb motor impairment {FMA-UE [median ]: 28 } and mild spasticity in elbow flexors {MAS [median ]: 0 }. After about 4 weeks of training, significant improvements were observed in FMA-UE and MI, and the improvements were sustained at the follow-up. The elbow flexors MVC significantly increased by 1.93 Nm and the elbow extensor MVC increased by 0.68 Nm. Muscle strength recovery curve showed that patients with severe upper limb motor impairment had a greater improvement rate in elbow flexor strength than those with moderate motor impairment.Conclusion: In-bed wearable elbow robotic rehabilitation is feasible and effective in improving biomechanical and clinical outcomes for early and late subacute stroke in-patients. Results from the pilot study suggested that patients with severe upper limb motor impairment may benefit more from the robot training compared to those with moderate impairment. (shrink)

The burgeoning of new technologies is increasingly affecting people’s lives. One new technology that is heatedly discussed is artificial intelligence in education. To allow students to understand the impact of emerging technologies on people’s future lives from a young age, some popular science activities are being progressively introduced into elementary school curricula. Popular science activities are informal education programs and practices of universal education. However, two issues need to be discussed in the implementation of these activities. First, because these informal (...) curricula are usually short in duration, the question of whether they only serve to generate motivation or actually enhance learning outcomes requires examination. Second, the role of teacher support in popular science activities and its impact on students’ learning results need to be further investigated. To this end, this study aims to explore the effectiveness of popular AI science activities in informal curricula on students’ AI achievement and the interrelationship between students’ learning outcomes in popular AI science activities with and without teacher support. A 6-h-long AI popular science activity was conducted with 22 fifth- and sixth-grade students in elementary school. This study was conducted using a one-group pretest and posttest design, and the data collection tools included AI achievement pre- and posttests and an artifact scoring rubric. The results showed that with regard to learning outcomes, popular science activities were helpful for cognitive enhancement of AI concepts, but more time was needed for skills to improve. Additionally, this study found that students’ learning performance was different with and without teacher support. Activities with teacher support can enhance students’ learning outcomes, but students become accustomed to relying on their teachers. In contrast, activities without teacher support seem to be more effective in fostering students’ independent computational thinking and problem-solving abilities. (shrink)

With the advancement of China’s economic transformation, the impact of economic policy uncertainty on family firms has become increasingly significant. The “familism” of family firms makes them more motivated to maintain family harmony, pursue innovative activities, and the long-term development of enterprises when faced with economic policy uncertainty. In this paper, we employed the data of listed Chinese family firms from 2010 to 2018 to analyze the impact of economic policy uncertainty on family business innovation activities, analyze the inherent characteristics (...) of family firm innovation, and find the path that enables the innovative activities of family firms and provides a valuable experience for the innovation of private enterprises in economic policy uncertainty. We provide evidence that economic policy uncertainty positively relates to family firm innovation. Moreover, the relationship is affected by factors such as directors’ executive background and access to state-owned equity. Further analysis indicates that economic policy uncertainty can promote family firms’ innovation activities by improving their risk-taking, internal capital market circulation, and reducing political connections. (shrink)

Young migrants have been the major migrant labor force in urban China. But they may be more vulnerable in quality of life and mental health than other groups, due to their personal characteristic and some social/community policies or management measures. It highlights the need to focus on psychological wellbeing and probe driving and reinforcing factors that influence their mental health. This study aimed to investigate the influence of subjective/objective status and possible pathways of young migrants’ life satisfaction and psychological distress. (...) Data on 9838 young migrants in the China Migrants Dynamic Survey were analyzed by LISREL 8.8. A total of 94.03% migrated for jobs or business. Subjective status, including subjective socioeconomic status, social adaptation, and psychological integration, had positive effects on life satisfaction, whereas social adaptation and psychological integration negatively affected psychological distress. Objective status, including objective socioeconomic status and health insurance, had adverse effects on life satisfaction, whereas they positively affected psychological distress. Social participation and city belonging had only significant positive mediating roles on life satisfaction. It is essential to increase social adaptation and decrease integration stress according to younger internal migrants’ practical needs. It is also necessary to enhance community/social resources and activities in the context of developing sustainability in the community to assist in mental health promotion. (shrink)

This longitudinal study investigated how different mediums of word explanation affected the use of English vocabulary strategies among Chinese Grade-7 students. 170 students were tested on their English receptive vocabulary size and vocabulary strategy application before and after an 8.33-month intervention. Students were divided into three experimental groups and one control group. The three experimental groups were provided with learning materials that explained the target vocabulary in three mediums respectively: English-only, English-and-Chinese, and Chinese-only. Results showed that, after the intervention, receptive (...) vocabulary size did not have any direct significant impact on vocabulary strategy development, whereas mediums of word explanation materials impacted students' application of vocabulary learning strategies in different ways. Our findings showed that the English-only medium significantly enhanced students' use of metacognition, cognition, and memorization strategies, but decreased social strategy development. Chinese-only medium significantly facilitated cognition and memorization strategy development. Implications for L2 vocabulary education are discussed. (shrink)

Most neuroimaging research in stroke rehabilitation mainly focuses on the neural mechanisms underlying the natural history of post-stroke recovery. However, connectivity mapping from resting-state fMRI is well suited for different neurological conditions and provides a promising method to explore plastic changes for treatment-induced recovery from stroke. We examined the changes in resting-state functional connectivity (RS-FC) of the ipsilesional primary motor cortex (M1) in 10 post-acute stroke patients before and immediately after 4 weeks of robot-assisted bilateral arm therapy (RBAT). Motor performance, (...) functional use of the affected arm, and daily function improved in all participants. Reduced interhemispheric RS-FC between the ipsilesional and contralesional M1 (M1-M1) and the contralesional-lateralized connections were noted before treatment. In contrast, greater M1-M1 functional connectivity and disturbed resting-state networks were observed after RBAT relative to pre-treatment. Increased changes in M1-M1 RS-FC after RBAT were coupled with better motor and functional improvements. Mediation analysis showed the pre-to-post difference in M1-M1 RS-FC was a significant mediator for the relationship between motor and functional recovery. These results show neuroplastic changes and functional recoveries induced by RBAT in post-acute stroke survivors and suggest that interhemispheric functional connectivity in the motor cortex may be a neurobiological marker for recovery after stroke rehabilitation. (shrink)

The autophagy initiation complex is brought about via a highly ordered and stepwise assembly process. Two crucial signaling molecules, mTORC1 and AMPK, orchestrate this assembly by phosphorylating/dephosphorylating autophagy‐related proteins. Activation of Atg1 followed by recruitment of both Atg9 vesicles and the PI3K complex I to the PAS (phagophore assembly site) are particularly crucial steps in its formation. Ypt1, a small Rab GTPase in yeast cells, also plays an essential role in the formation of the autophagy initiation complex through multiple regulatory (...) pathways. In this review, our primary focus is to discuss how signaling molecules initiate the assembly of the autophagy initiation complex, and highlight the significant roles of Ypt1 in this process. We end by addressing issues that need future clarification. (shrink)

Quantum B-algebras, the partially ordered implicational algebras arising as subreducts of quantales, are introduced axiomatically. It is shown that they provide a unified semantic for non-commutative algebraic logic. Specifically, they cover the vast majority of implicational algebras like BCK-algebras, residuated lattices, partially ordered groups, BL- and MV-algebras, effect algebras, and their non-commutative extensions. The opposite of the category of quantum B-algebras is shown to be equivalent to the category of logical quantales, in the way that every quantum B-algebra admits a (...) natural embedding into a logical quantale, the enveloping quantale. Partially defined products of algebras related to effect algebras are handled efficiently in this way. The unit group of the enveloping quantale of a quantum B-algebra X is shown to be always contained in X, which gives a functorial subgroup X× of X. Similar subfunctors are obtained for the non-commutative extensions of BCK-algebras and effect algebras. The results of Galatos, Jónsson, and Tsinakis on the splitting of generalized BL-algebras into a semidirect product of a partially ordered group operating on an integral residuated poset are extended to a characterization of twisted semidirect products of a po-group by a quantum B-algebra. (shrink)

In the People’s Republic of China (PRC), we investigated the relationships between supervisor–subordinate guanxi and trust in supervisor in firms with different types of ownership from both supervisor and subordinate’s sides. Utilising a qualitative approach, the findings of this study showed there was a direct relationship of superior–subordinate guanxi on trust in supervisor. The findings were discussed in the theoretical context of—social exchange theory, social identity theory and the theory of reasoned action as the theoretical foundations on the relationships between (...) superior–subordinate guanxi and trust in supervisor. (shrink)

The high-tech industry is the main force promoting the development of China’s national economy. As its industrial economic strength grows, China’s high-tech industry is increasingly using cross-border mergers and acquisitions as an important way to “go out.” To explore the rules governing the process and operation mechanism of reverse knowledge transfer through the CBM&A of China’s high-tech industry under government intervention, a tripartite evolutionary game model of the government, the parent company, and the subsidiary as the main subjects is constructed (...) in this paper. The strategies adopted by the three subjects in the RKT game process are analysed, and the factors influencing RKT through CBM&A under government intervention are simulated and analysed using Python 3.7 software. The results show that, under government intervention, the parent company and subsidiary have different degrees of influence on each other. Subsidiaries are highly sensitive to the compensation rate of RKT. Positive intervention by the government tends to foster stable cooperation between the parent company and the subsidiary. However, over time, the government gradually relaxes its intervention in the RKT and innovation of multinational companies. (shrink)

In the context of the slowing growth of the real economy and the rapid development of the financial industry, more and more non-financial companies are participating in the financial industry for the purpose of development and profit expansion. China has gradually appeared the phenomenon of corporate financialization. This paper uses the panel fixed effect model empirically examines the effect of political turnover on corporate financialization by using data of listed companies and top prefecture level officials in China between 2007 and (...) 2020. We find that the turnover of mayors significantly decreases corporate financialization, while the turnover of party secretaries has no impact on corporate financialization. Moreover, these results are moderated by the characteristics of government officials and firm’s characteristics. Our results further show that changes by mayors increase fixed asset investment and decrease cash holdings, and, thus, reduce corporate financialization. These findings could assist in solving the “from real to virtual” problems, strengthening financial services, and realizing high-quality economic development. (shrink)

Traffic congestion is a common problem in many countries, especially in big cities. At present, China’s urban road traffic accidents occur frequently, the occurrence frequency is high, the accident causes traffic congestion, and accidents cause traffic congestion and vice versa. The occurrence of traffic accidents usually leads to the reduction of road traffic capacity and the formation of traffic bottlenecks, causing the traffic congestion. In this paper, the formation and propagation of traffic congestion are simulated by using the improved medium (...) traffic model, and the control strategy of congestion dissipation is studied. From the point of view of quantitative traffic congestion, the paper provides the fact that the simulation platform of urban traffic integration is constructed, and a feasible data analysis, learning, and parameter calibration method based on RBF neural network is proposed, which is used to determine the corresponding decision support system. The simulation results prove that the control strategy proposed in this paper is effective and feasible. According to the temporal and spatial evolution of the paper, we can see that the network has been improved on the whole. (shrink)

Cyber-physical systems are characterized by integrating computation and physical processes. To cope with the challenges of the application of the CPSs in all kinds of environments, especially the cellular vehicle-to-everything which needs high quality end-to-end communication, the robustness and reliability for CPSs are very crucial. Aiming at the technical challenges of information transmission caused by the fading effect and the fast time-varying characteristics of the channel for C-V2X communication, an improved Tomlinson–Harashima precoding algorithm for multiple input multiple output systems is (...) proposed. Channel state information and correlation are exploited to compensate instantaneous CSI, which could reflect current real-time channel status exactly. Further, the iterative water filling power allocation algorithm and the multiuser scheduling algorithm based on the greedy algorithm are jointly optimized and applied to the THP, which could improve the system performance. Simulation results show that the proposed algorithm can be efficiently applied to high-speed mobility scenarios and improve bit error ratio performance as well as spectrum utilization. (shrink)

Objectives: Athlete burnout is a crucial concern affecting the development and athletic performance of young weightlifters. To reduce or relieve the prevalence of athlete burnout, this study examined the relationship across social support, sports motivation, mental toughness, and athlete burnout in weightlifters.Methods: A total of 315 weightlifters aged 17–28 years old from Sichuan, Chongqing, and Shanxi in China participated in this survey. The Perceived Available Support in Sport Questionnaire, Sports Motivation Questionnaire, Sports Mental Toughness Questionnaire, and Athlete Burnout Questionnaire were (...) used in this study. SPSS Statistics 19.0, AMOS 21.0, and PROCESS 3.0 macro were used to analyze the collected data.Results: The results indicated that weightlifters’ social support could negatively significantly affect athlete burnout [beta = −0.398; 95% confidence interval : −0.3699, −0.2184; P < 0.05) via mental toughness and sports motivation. The mediation analysis revealed that they had partial mediating effect, including three paths: First, social support had a direct effect on athlete burnout ; second, sport mental toughness had a mediating effect on athlete burnout ; and finally, sports motivation had a mediating effect on athlete burnout.Conclusion: The findings revealed that social support could inhibit or prevent athlete burnout via mental toughness and sports motivation; thus, to decrease or relieve the prevalence of burnout in weightlifters, it is an important solution to enhance their social support. (shrink)

Neural network models have recently made significant achievements in solving vehicle scheduling problems. Adaptive ant colony algorithm provides a new idea for neural networks to solve complex system problems of multiconstrained network intensive vehicle routing models. The pheromone in the path is changed by adjusting the volatile factors in the operation process adaptively. It effectively overcomes the tendency of the traditional ant colony algorithm to fall easily into the local optimal solution and slow convergence speed to search for the global (...) optimal solution. The multiconstrained network intensive vehicle routing algorithm based on adaptive ant colony algorithm in this paper refers to the interaction between groups. Adaptive transfer and pheromone update strategies are introduced based on the traditional ant colony algorithm to optimize the selection, update, and coordination mechanisms of the algorithm further. Thus, the search task of the objective function for a feasible solution is completed by the search ants. Through the division and collaboration of different kinds of ants, pheromone adaptive strategy is combined with polymorphic ant colony algorithm. It can effectively overcome some disadvantages, such as premature stagnation, and has a theoretical significance to the study of large-scale multiconstrained vehicle routing problems in complex traffic network systems. (shrink)

The counterfactual account of physical computation is simple and, for the most part, very attractive. However, it is usually thought to trivialize the notion of physical computation insofar as it implies ‘limited pancomputationalism’, this being the doctrine that every deterministic physical system computes some function. Should we bite the bullet and accept limited pancomputationalism, or reject the counterfactual account as untenable? Jack Copeland would have us do neither of the above. He attempts to thread a path between the two horns (...) of the dilemma by buttressing the counterfactual account with extra conditions intended to block certain classes of deterministic physical systems from qualifying as physical computers. His theory is called the ‘algorithm execution account’. Here we show that the algorithm execution account entails limited pancomputationalism, despite Copeland’s argument to the contrary. We suggest, partly on this basis, that the counterfactual account should be accepted as it stands, pancomputationalist warts and all. (shrink)

This paper further extends the existing GARCH-MIDAS model to deal with the effect of microstructure noise in mixed frequency data. This paper has two highlights. First, according to the estimation of the long-term volatility components of the GARCH-MIDAS model, rAVGRV is adopted to substitute for the RV estimator. rAVGRV uses the rich data sources in tick-by-tick data and significantly corrects the impact of the microstructure noise on volatility estimation. Second, besides introducing macroeconomic variables, deposits in financial institutions, industrial value-added, and (...) M2), Chinese Economic Policy Uncertainty index and Infectious Disease Equity Market Volatility Tracker are introduced in the long-run volatility component of the GARCH-MIDAS model. As indicated by the results of this paper, the rAVGRV-based GARCH-MIDAS is slightly better than the RV model-based GARCH-MIDAS. In addition to the common macroeconomic variables significantly impacting stock market volatility, CEPU also substantially impacts stock market volatility. Nevertheless, the effect of EMV on the stock market is insignificant. (shrink)

People are known for good predictions in domains they have rich experience with, such as everyday statistics and intuitive physics. But how well can they predict for problems they lack experience with, such as the duration of an ongoing epidemic caused by a new virus? Amid the first wave of COVID-19 in China, we conducted an online diary study, asking each of over 400 participants to predict the remaining duration of the epidemic, once per day for 14 days. Participants’ predictions (...) reflected a reasonable use of publicly available information but were meanwhile biased, subject to the influence of negative affect and future time perspectives. Computational modeling revealed that participants neither relied on prior distributions of epidemic durations as in inferring everyday statistics, nor on mechanistic simulations of epidemic dynamics as in computing intuitive physics. Instead, with minimal experience, participants’ predictions were best explained by similarity-based generalization of the temporal pattern of epidemic statistics. In two control experiments, we further confirmed that such cognitive algorithm is not specific to the epidemic scenario and that minimal and rich experience do lead to different prediction behaviors for the same observations. We conclude that people generalize patterns in recent history to predict the future under minimal experience. (shrink)

Research on knowledge hiding has largely focused on its antecedents while overlooking its consequences. Drawing on moral cleansing theory, we adopt a “perpetrator-centric view” and posit that employees who engage in playing dumb and evasive hiding–two specific knowledge hiding behaviors that involve deception–will subsequently perform more organizational citizenship behavior directed toward individuals (OCB-I) because they perceive a loss of moral credits following their moral transgression. Further, we propose that the indirect effects are contingent on perpetrators’ moral identity internalization. We tested (...) our hypotheses using a time-lagged research design with a sample of 362 respondents from a large pharmaceutical group company. Consistent with our hypotheses, we found that employees who engaged in playing dumb and evasive hiding subsequently exhibited more OCB-I as they perceived a loss of moral credits, whereas employees who engaged in rationalized hiding did not. In addition, the positive relationships between playing dumb and evasive hiding with perceived loss of moral credits were stronger when perpetrators had high moral identity internalization, as were the indirect effects of playing dumb and evasive hiding on OCB-I via perceived loss of moral credits. Our research contributes to the understanding of when and how engaging in knowledge hiding affects perpetrators and their compensatory behaviors toward coworkers. (shrink)

In late 2019, the COVID-19 pandemic began to spread over the world, causing millions of deaths. In the first few months of the pandemic, several countries prevented the spread of the pandemic successfully. By contrast, the pandemic in many other countries was not controlled well. For example, India encountered a second serious outbreak of COVID-19 from April 2021 due to the poor resistance measures implemented by the government. To figure out the effective countermeasures to the pandemic, this research proposes a (...) COVID-19 pandemic and its response system, which consists of the infection subsystem, the quarantine subsystem, and the medical subsystem. On this basis, an improved SEIR-SD model is established which is utilized to analyze the response measures to the pandemic quantitatively. This model successfully simulates the actual epidemic scenarios in Wuhan, which verifies its effectiveness. Afterward, the impact of hospital administration rate, quarantine rate, average contact number, and contact infection rate on the cumulative number of infections and deaths are analyzed by simulation. The results show that both the medical and administrative efforts, especially in the early stage of the epidemic, are significant in reducing the number of infections and shortening the epidemic period. In the medical aspect, the more stringent quarantine brings the earlier inflection point of the epidemic; more importantly, improving the treatment rate significantly reduces the scale of the epidemic. In the administrative aspect, enforcing individual protection and strict community closure can effectively cut off the transmission of the virus and curb the spread of the epidemic. Finally, this research proposes several practical suggestions in response to the COVID-19 pandemic. The main contribution of this research is that the effects of different response measures on the number of new infections daily and the cumulative number of deaths of a country or region in the COVID-19 pandemic are estimated quantitatively based on modeling and simulation. (shrink)

The global progress empowers the development of new business and expansion of existing business. The availability of sufficient accounting professional are necessary to manage and document the business activities. However, youth are less inclined to purse accounting as profession to keep the progress of global and local economic development. The current study aimed to explore the formation of the intention to pursue Certified Professional Accountancy Qualification with factor of capabilities, career opportunities, job security with respect to the extended theory of (...) planned behavior, i.e., attitude, subjective norms and perceived behavioral control. The study adopted a cross-sectional design and collected quantitative data from a total of 339 accounting students from Malaysia using an online survey. The finding revealed that capabilities and career opportunities influenced the students’ intention to pursue CPAQ. Meanwhile, perceived behavioral control had significantly affect the students’ decision to pursue CPAQ, which is in line with the TPB. The study concentrated on the importance of these factors in influencing the students’ intention and decision to pursue CPAQ. The study offered vital implications for accounting educators and educational institutions to promote the accounting profession as choice and students engage in pursuing CPAQ. The Malaysian government should encourage and support accounting students financially for pursuing CPAQ by providing job security and enhancing subjective norms that may enable these students to complete the required professional qualifications. The study’s limitations and future research opportunities are documented at the end of this article. (shrink)