Abstract

Using questionnaire setting, this study examines the perception of the Malaysian public university students on the accounting career in Malaysia. This study seeks to identify the respondents’ preferred accounting career, their career exposure, the factors perceived to be important for an accountant and the acquisition qualities of an accountant. The results of this study provide interesting responses from the respondents. More respondents prefer to become a public accountant rather than holding a management post. The respondents obtained their career exposure mostly from the professional accounting bodies and the factors perceived to be most important in an accountant are work performance and self confidence. Salary is also one of the factors perceived to be important for an accountant. The respondents also perceived the essential qualities of an accountant are acquired through education. The results of this study provide insights to the bodies of accounting profession, employers and academics on the nature and relative importance of the factors deemed important for the accounting students in their employment decision and their preferences to employment opportunities.

Highlights

  • The number of certified accountants in need further increased to 65,000 (Abdullah, 2001)

  • Environment Science Center 21 Sachem St, New Haven, CT 06511, USA Tel:1-203-432-1384 E-mail: jusoff.kamaruzaman@yale.edu Abstract Using questionnaire setting, this study examines the perception of the Malaysian public university students on the accounting career in Malaysia

  • The results of this study provide insights to the bodies of accounting profession, employers and academics on the nature and relative importance of the factors deemed important for the accounting students in their employment decision and their preferences to employment opportunities

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Summary

Introduction

The number of certified accountants in need further increased to 65,000 (Abdullah, 2001). The government is committed to developing Malaysia as a centre of excellence for education and for this reason there must be a certain level of competence of the universities with compulsory supervision by the authorities This has put pressure on the Malaysian universities to play their role in increasing the number of qualified accounting graduates and meet the nation’s expectation. Several studies in the education literature have identified that students share a common belief that the accounting environment offer a higher supply of jobs compared to other areas of business (Paolillo and Estes, 1982; Wheeler, 1983; Cangelosi et al, 1985; Kochanek and Norgaard, 1985) Of consequence, such belief plays an important role in choosing their career decisions of accounting major. The findings would hopefully assist the educational institutions to arrange proper guidance, counselling and exposure that can help the students to see clearly what opportunities lies ahead of them

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