A study on the factors influencing on late completionCIMA

Abstract

CIMA is the world’s largest professional body of management accountants, offering an entry level and professional qualification. It is a recognized qualification in its own right which is valued by employers. The CIMA Certificate in Business Accounting syllabus has been designed to be relevant to employer needs, coherent, to support the professional qualification and enhance the student learning experience.

The objective of this study is to determine which factors have impact on CIMA late completion among undergraduates. To meet this objective, a survey was carried out at Eastern University, Sri Lanka with students from the faculty of commerce and management, Eastern University, Sri Lanka.. For the study, factors such as financial constraint, spending time on CIMA, work load and availability of tuition for CIMA were tested to find out which factor influencing on CIMA late completion among undergraduate students.

For the study, data were collected based on primary and secondary sources. Primary data was collected by questionnaire and secondary data was collected from past research papers, literature, reports and internet. And, correlation and multiple regression analysis were employed to identity whether financial constraint, spending time on CIMA, weight of CIMA syllabus and availability of tuition for CIMA are influencing on CIMA late completion among undergraduate students.

According to the findings, time spends for CIMA influences on CIMA late completion, than other variables that we have undertaken among Commerce and Management Students of Eastern University Sri Lanka. Therefore, lack of spending time on CIMA leads to CIMA late completion among management students of Eastern University, Sri Lanka.