Abstract & Overview
The purpose of this study is to investigate the issue of why a significant gap exists between the number of students enrolled and the number of students who pass out as professional accountants taking Navarro et al. (2005) model as the theoretical lens. The study adopted a deductive approach, stratified random sampling, and distributed 500 questionnaires. The response rate was 80%. The study found that the course assessment and institutional image, teaching methods, teaching staff, course organisation and infrastructure facilities, and institutional administration, and efficiency significantly impact the student satisfaction. Next tilt argues that the students’ satisfaction significantly impacts the students’ loyalty. Also, the study extends Navarro et. al.’s model by adding two more constructs viz. commitment as alumni and commitment as a student. The findings have practical implications for Professional Accounting Education Institutions (PAEIs) which seek to retain their students. The students’ needs and the students’ loyalty are the two tilt of students’ satisfaction which lower students’ intentions to leave by nurturing their expectations met by the PAEIs.