Abstract
Although rapid and tremendous economy development worldwide has sparked a massive demand for accountants, developing nations like Malaysia and Indonesia are dearth of this profession. Triggered by this mismatch and emulating variables postulated by Theory of Reasoned Action, the objectives of this study are to decipher intention to choose accounting as academic programme with regards to attitude towards accounting profession and social group influence in Malaysian and Indonesian contexts. A total of 350 Malaysian and 150 Indonesian under-graduate accounting students participated in the study. Data were analysed using Sequential Equation Modelling (SEM) of Smart Partial Least Square (PLS) version three. Results for both nations indicated that the attitude towards accounting programme and social group influence were more likely to affect student's intention to choose accounting as academic programme. The former perceived that the paramount prospect offered by the profession is good long-term income, while the later believed that it is broad job opportunities. Likewise, students for both nations were more likely motivated to comply with the expectations of family, followed by teachers, friends, counsellors and peers. These discoveries provide useful insights for policy makers, accounting professional bodies and higher education to formulate policies exposing students and social groups on the importance of incentives and prospects of the accounting profession. It is hoped that the initiatives will produce many accountants and thus expedites the countries' aspiration of becoming full-developed nations in due time.
Highlights
This study found that attitude and social group influence were more likely to influence intention to choose accounting as an academic programme
213 or 60.7% of Malaysian’s respondents had accounting background, while the remaining 137 or 39.3% were without accounting background
The results provide implications to policy makers, higher educational institutions and accounting professional bodies to formulate policies and strategies that emphasize on the prospects of the profession so that students would have positive attitudes towards accounting profession
Summary
Reasoned Action, the objectives of this study are to self-sustainability, personal and professional development, decipher intention to choose accounting as academic competitiveness as well as to secure employability. Adopting TRA and emulating prior studies (Pratama, 2017; Rababah, 2016; Djatej et al, 2015; Umar, 2014; Zakaria et al, 2012; Jackling & Keneley, 2009), the objectives of this study are to decipher attitude towards accounting programme and social group influence on intention to choose accounting as academic programme among Malaysian and Indonesian students. The system e-mailed a questionnaire to each respondent. The objectives of the study were stated on the
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