PurposeThis study aims to bridge the research gap on the perception of accountants, intention to pursue an accounting career and the role of accountants in driving organizational change among undergraduates in Malaysia.Design/methodology/approachThe study sample comprises 279 undergraduate students from a business school in Malaysia. The constructs of the study are leadership, ethical values, professionalism and role of accountants as drivers of change. Exploratory factor analysis and Cronbach's alpha are used to assess validity and reliability. Descriptive statistics and multiple linear regression are employed for hypotheses testing.FindingsThe study found that students perceive accountants positively in leadership, professionalism and ethical values. However, only leadership and professionalism exert a significant positive influence on the role of the accountant as a driver of change. Ethical values was not only insignificant but had a negative relationship.Practical implicationsThe study suggests that there may be avenues for the profession to improve its branding to engage and retain future talent. It is imperative to embed greater emphasis of ethical values, as well as make business education more engaging.Originality/valueThe study explores the perception of the accounting profession among future business leaders in a developing nation. The findings show that students appear to perceive extrinsic characteristics (leadership and professionalism) as more important than intrinsic (ethical values) in driving organizational change.

PurposeThe direct selling industry is experiencing phenomenal growth in Malaysia. The Domestic Trade, Cooperatives and Consumerism Ministry projects that there will be a 20 percent increase in volume of direct sales growth to RM5.5 billion in 2010, RM6.2 billion in 2011 and RM7 billion in 2012. The Direct Selling Act 1993 has been reinforced to accord protection to potential consumers. With the real wages in Malaysia decreasing and increasing unemployment especially among fresh graduates there may be a greater incentive to explore multilevel marketing (MLM) to supplement their income and maintain their desired modern lifestyle. However, the perception of MLM has in the past been tainted by unscrupulous pyramid and Ponzi schemes which aims at quick profits and are not sustainable. This paper aims to investigate the influence of perception of MLM companies and agent attributes on the willingness to undertake MLM as a career among youth.Design/methodology/approachThe sample of this study comprised 218 students pursuing business and management degrees at a private higher education institution in Klang Valley, Malaysia. Methodologically, this study developed statistically valid and reliable scales for all the constructs of this study namely perception of attributes of MLM companies (general, schemes and service) an agents (general and trust) as well as willingness to undertake MLM as a career option.FindingsThe findings indicate that all MLM company and agent attributes have a significant influence on the willingness to undertake MLM as a career option except MLM schemes. General agent attributes displayed a significant negative influence.Practical implicationsMLM companies need to make their schemes more understandable and transparent to solidify the legitimacy and sustainability as the employer of choice.Originality/valueThe paper shows that MLM remains a viable career option for youth and they need to be equipped with adequate training in personal selling, entrepreneurship and soft skills. MLM companies can tap and nurture this pool of young talent to meet their human resource needs for future growth of this industry in Malaysia.