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Factors influencing the personal interest, and behavioural intention to become an accountant in Malaysia

Based on low-interest figures among accounting graduates toward the accounting profession, this study tries to identify the factors that influence an accounting student’s career choice decision making in Malaysian public universities. By using the Social Cognitive Career Theory (SCCT) and Theory of...

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Main Authors: Muhamad, Haslinah, Ong, Tze San, Katan, Maheran, Soh, Wei Ni
Format: Article
Language:English
Published: Human Resource Management Academic Research Society 2020
Online Access:http://psasir.upm.edu.my/id/eprint/88984/1/ACC.pdf
http://psasir.upm.edu.my/id/eprint/88984/
https://hrmars.com/papers/detail/IJARBSS/7005/Factors-Influencing-the-Personal-Interest-and-Behavioural-Intention-to-become-an-Accountant-in-Malaysia
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spelling my.upm.eprints.889842021-10-04T21:34:23Z http://psasir.upm.edu.my/id/eprint/88984/ Factors influencing the personal interest, and behavioural intention to become an accountant in Malaysia Muhamad, Haslinah Ong, Tze San Katan, Maheran Soh, Wei Ni Based on low-interest figures among accounting graduates toward the accounting profession, this study tries to identify the factors that influence an accounting student’s career choice decision making in Malaysian public universities. By using the Social Cognitive Career Theory (SCCT) and Theory of Reasoned Action (TRA), this research tried to examine the influence of self-efficacy beliefs (technical and soft skills), perception about the accounting profession (image of accounting profession) and social behaviour to personal interest, consequently affect the behavioural intention to become an accountant. This research utilized an online Google survey with a total of 243 useable responses collected from undergraduate accounting students studying in Public Universities. IBM SPSS statistic version 22 and WarpPLS version 6 have been used to run the multi regression test. All hypotheses, except H1 and H3, were supported. It can be concluded that students’ soft skill selfefficacy and social influence have a positive effect on personal interest in pursuing accounting as a major. Social influence and personal interest also have a positive effect on behavioral intentions on pursuing accounting as a major. The findings of this study convey practical implications to the effective recruitment of the accounting profession in order to secure the supply of qualified professional accountants. Accounting educators can play their role as an influence agent to promote the profession, enhance self-efficacy belief and personal interest. Human Resource Management Academic Research Society 2020 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/88984/1/ACC.pdf Muhamad, Haslinah and Ong, Tze San and Katan, Maheran and Soh, Wei Ni (2020) Factors influencing the personal interest, and behavioural intention to become an accountant in Malaysia. International Journal of Academic Research in Business and Social Sciences, 10 (2). 773 - 785. ISSN 2222-6990 https://hrmars.com/papers/detail/IJARBSS/7005/Factors-Influencing-the-Personal-Interest-and-Behavioural-Intention-to-become-an-Accountant-in-Malaysia 10.6007/IJARBSS/v10-i2/7005
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description Based on low-interest figures among accounting graduates toward the accounting profession, this study tries to identify the factors that influence an accounting student’s career choice decision making in Malaysian public universities. By using the Social Cognitive Career Theory (SCCT) and Theory of Reasoned Action (TRA), this research tried to examine the influence of self-efficacy beliefs (technical and soft skills), perception about the accounting profession (image of accounting profession) and social behaviour to personal interest, consequently affect the behavioural intention to become an accountant. This research utilized an online Google survey with a total of 243 useable responses collected from undergraduate accounting students studying in Public Universities. IBM SPSS statistic version 22 and WarpPLS version 6 have been used to run the multi regression test. All hypotheses, except H1 and H3, were supported. It can be concluded that students’ soft skill selfefficacy and social influence have a positive effect on personal interest in pursuing accounting as a major. Social influence and personal interest also have a positive effect on behavioral intentions on pursuing accounting as a major. The findings of this study convey practical implications to the effective recruitment of the accounting profession in order to secure the supply of qualified professional accountants. Accounting educators can play their role as an influence agent to promote the profession, enhance self-efficacy belief and personal interest.
format Article
author Muhamad, Haslinah
Ong, Tze San
Katan, Maheran
Soh, Wei Ni
spellingShingle Muhamad, Haslinah
Ong, Tze San
Katan, Maheran
Soh, Wei Ni
Factors influencing the personal interest, and behavioural intention to become an accountant in Malaysia
author_facet Muhamad, Haslinah
Ong, Tze San
Katan, Maheran
Soh, Wei Ni
author_sort Muhamad, Haslinah
title Factors influencing the personal interest, and behavioural intention to become an accountant in Malaysia
title_short Factors influencing the personal interest, and behavioural intention to become an accountant in Malaysia
title_full Factors influencing the personal interest, and behavioural intention to become an accountant in Malaysia
title_fullStr Factors influencing the personal interest, and behavioural intention to become an accountant in Malaysia
title_full_unstemmed Factors influencing the personal interest, and behavioural intention to become an accountant in Malaysia
title_sort factors influencing the personal interest, and behavioural intention to become an accountant in malaysia
publisher Human Resource Management Academic Research Society
publishDate 2020
url http://psasir.upm.edu.my/id/eprint/88984/1/ACC.pdf
http://psasir.upm.edu.my/id/eprint/88984/
https://hrmars.com/papers/detail/IJARBSS/7005/Factors-Influencing-the-Personal-Interest-and-Behavioural-Intention-to-become-an-Accountant-in-Malaysia
_version_ 1713201321818980352
score 13.211869

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