Abstract

The goal of Malaysia is to achieve 60,000 professional accountants in 2020 but currently in 2016, Malaysia had only generated approximately 33,000 numbers of accountants. Hence, this research tend to explore the preferences of accounting students from Malaysia’s private and public universities to have a professional qualification as chartered accountant. The questionnaire has been distribute to accounting students at public and private universities in Selangor, and 337 is usable. The selected universities are UPM and UKM which representing public universities while UTAR and MMU represent private universities. The selected universities have been recognized by MIA and have been recognized to hold a good rank in Malaysia and internationally. The objectives of this study are to determine the preference to be chartered accountant by identifying relationship or differences of intrinsic, extrinsic and demographic (namely gender, age, race and CGPA) factors. The result indicates intrinsic and extrinsic factors have significance relationship towards students’ preference to be chartered accountant. Meanwhile for demographic factors, only race and CGPA have significance differences towards students’ preference to be chartered accountant.

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