Perceptions Towards Accounting Career Among Malaysian Undergraduates

Abstract

In the late 20th Century and the early part of the 21st Century, the accounting profession has suffered some setback in its image. The recent scandal involving Enron and Arthur Andersen may have an adverse impact on the career choice of accounting students. On the other hand Malaysia needs more accountants to assist the country to achieve developed nation status by year 2020. Therefore, this study is an attempt to determine whether accounting students still prefer to become accountants and to compare the perception of accounting as a career between first semester and final semester accounting undergraduates in Malaysia. One thousand questionnaires were distributed to these two groups of students in all the universities regestered with the Ministry of Education. The valid response rate was 52.7 per cent. The results of this study show a significant difference in career choices between first semester and final semester students. Of the first semester student respondents, 30.3 per cent prefer to be public accountants, whereas only 25.8 per cent of the final semester responsents choose to be public accountants. However, both groups agree that starting salary is an important criterion for choosing accounting as a career and that their university has provided them with adequate knowledge to enable them to join the accounting profession.

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

“…In Malaysia, several studies have shown that the accounting profession is still popular amongst university students (Samidi and Tew 1995;Said, Ghani, Hashim and Mohd Nasir, 2004). A study by Samidi and Tew (1995) reported that majority future accounting graduates had chosen accounting as a profession.…”

“…A study by Samidi and Tew (1995) reported that majority future accounting graduates had chosen accounting as a profession. Said et al (2004) and Ghani, Said, Mohd Nasir and Jusoff (2008) found that the accounting profession is ranked amongst the most preferred careers by the public and private university students. Unfortunately, despite their interest in the profession, not many especially the Bumiputra graduates have continued on to pursue professional qualifications.…”

Ethical Orientaton And Career Choice: A Case Of Accounting Students In Malaysia

“…The accounting profession has undergone some setback in its image in the late 20 th century and the early part of the 21 st century (Said, Ghani, Hashim, & Mohd Nasir, 2004). Corporate scandal in accounting field is said to be a serious issue these days.…”

“…Albeit the increase in popularity of accounting courses in Malaysia (Said et al, 2004), the number of students who will prefer to become accountants after completing their studies is still unknown.…”

“…Andersen (Said et al, 2004 On another note, the shortage of certified accountant is also an issue. This is due to the fact that the accounting profession has taken a beating from the negative images portrayed from various high profile corporate misconducts relating to the accounting profession.…”