Accounting Students’ Perception on Pursuing Professional Examination

Mustapha, Mazlina; Hassan, Mohammad Hasmawi Abu

doi:10.5296/ije.v4i4.1546

Cited by 24 publications

(51 citation statements)

References 12 publications

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“…This finding is consistent with Mustapha and Abu Hassan (2012) and Germanou and Hasall (2009). Abdullah and Zakaria (2006) found evidence that opportunity for advancement as the most important attribute for accounting students to join a public accounting firm especially among the male students.…”

Section: Prestige or Statussupporting

confidence: 93%

“…A study conducted by Ghani et al (2008) indicates that first year accounting students perceive salary as a major factor to make an accountant happy. However, this result is not supported in a study by Mustapha and Abu Hassan (2012) and Law (2010) which do not find salary to be a significant factor in motivating a student to pursue CPA career. Since the two earlier studies show support for salary and the two latter studies do not, this study seeks to investigate if salary is a relevant variable for students to be professional accountants.…”

Section: Perception Extrinsic and Intrinsic Motivationmentioning

confidence: 68%

“…Abdullah and Zakaria (2006) found evidence that opportunity for advancement as the most important attribute for accounting students to join a public accounting firm especially among the male students. This finding is reinforced by Mustapha and Abu Hassan (2012) who also found that opportunities for advancement to be postively correlated to students' career choice as professional accountant.…”

Section: Prestige or Statusmentioning

confidence: 90%

“…A study by Mustapha and Abu Hassan (2012) among final year accounting students at a public university in Malaysia found job security and and stability to be positively and significantly related to the respondents choosing to be professional accountant. Abdullah and Zakaria (2006) also support job security as an important attribute for accounting students to join public accounting firms.…”

Section: Job Security and Stabilitymentioning

confidence: 99%

See 3 more Smart Citations

Accounting Students’ Perception and Their Intention to Become Professionally Qualified Accountants

Aziz¹,

Ibrahim

Sidik³

et al. 2017

SHS Web Conf.

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The purpose of this paper is to study accounting students at Majlis Amanah Rakyat (MARA) institutions 1 who are predominantly Bumiputra about their perception of the accounting profession, their grit level, the need for financial assistance and whether or not these are significant in influencing them to become professionally qualified accountants. The research was conducted using a questionnaire survey structured around seven independent variables and translated into 27 statements which was then distributed to accounting students at various MARA institutions. To analyse the data, descriptive and regression analysis were employed and the findings show that all predictor variables explain about 6.3 percent of the variability of students' intention to pursue professional qualification. The research results also show that when studying the independent variables individually, only three independent variables have significant relationship with students' intention to pursue professional qualification. These are job security or stability, financial assistance and grit. The findings have implications for accounting educators as well as the professional bodies and other related organisations in their effort to increase the number of professionally qualified accountants in Malaysia. The study also provides evidence that students' grittiness is a significant factor in influencing them to become professionally qualified accountants.

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Section: Prestige or Statussupporting

confidence: 93%

Section: Perception Extrinsic and Intrinsic Motivationmentioning

confidence: 68%

Section: Prestige or Statusmentioning

confidence: 90%

Section: Job Security and Stabilitymentioning

confidence: 99%

See 2 more Smart Citations

Accounting Students’ Perception and Their Intention to Become Professionally Qualified Accountants

Aziz¹,

Ibrahim

Sidik³

et al. 2017

SHS Web Conf.

View full text Add to dashboard Cite

show abstract

“…In Malaysia, a prior study found that job security and stability, opportunities for advancement and students' perception towards the profession were the main variables that influenced students' decision to sit for professional examinations [13]. Nevertheless, the learning environment plays a role of moderating the attitude of students, and it significantly moderates the attitude-intention relationship [14].…”

Section: Literature Reviewmentioning

confidence: 99%

Positive and Negative Perceptions of Bumiputra And Non-Bumiputra Students on Professional Qualification

Rashid¹,

Fatima

2017

SHS Web Conf.

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Abstract. Bumiputra and non-Bumiputra students may come from various economic backgrounds and culture. This may influence their perception on their career choice of pursuing a professional accounting qualification. Thus, this study investigates the difference in positive and negative perceptions of Bumiputra and non-Bumiputra students on pursuing a professional qualification upon graduation. A questionnaire survey method was used to collect the data from final year accounting students from five public and three private universities in Malaysia. Means and independent sample t-tests results were analysed. Results indicated that there are only a few significant differences between Bumiputra and nonBumiputra students on positive and negative perceptions on becoming professional accountants. As perception frames action, these findings would be useful to the Malaysian Institute of Accountants as well as professional bodies to attract both Bumiputra and non-Bumiputra graduates to become professional accountants.

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