“…Thus, the focus of professional development has shifted from formal to informal learning activities in recent years (Billett, & Choy, 2013;Marsick,2009). Over the last decade, informal learning has been studied in various contexts such as nurses (Bjørk, Tøien, & http://dx.doi.org/10.15405/epsbs.2016.08.5 eISSN: 2357-1330 Selection and peer-review under responsibility of the Organizing Committee 26 Sørensen, 2013), human resource management practitioners (Crouse, Doyle, & Young, 2011)teachers (Lohman, 2009), managers (Ashton, 2004;Billett, 2003) and accountants (Abdul Wahab, Selamat., & Saad, 2012;Hicks, Bagg, Doyle, & Young, 2007). This paper focuses on accountants in public accounting firm since the learning is compulsory for their professional development (Hickset al, 2007; Malaysian Institute of Accountants [MIA], 2011[MIA], , 2014.…”