INVESTIGATING FACTORS INFLUENCING INTENTION TO BE PROFESSIONAL ACCOUNTANT AMONG HIGH SCHOOL STUDENTS

Authors

  • Thien Sang Lim
  • Khatijah Juhardin
  • Junainah Jaidi
  • Mathew Kevin Bosi
  • Beatrice Lim Fui Yee

DOI:

https://doi.org/10.51200/mjbe.v10i2.4823

Keywords:

professional accountant, high-school students, career selection, theory of planned behaviour, role of parents, role of teachers

Abstract

This study examines the factors associated with high school students' intent to pursue a career as a professional accountant. The study was prompted by a report that in 2020 the number of professional accountants in Malaysia was short of target. A research model was
developed based on the theory of planned behavior and data from 110 respondents were
analyzed. Data for this study was collected through an online survey. Targeted sampling was used to collect the data. The descriptive analysis was performed with SPSS 26, while the measurement model analysis was performed with SmartPLS 3.0. Based on the results,
there are significant associations between attitudes, the influence of friends and family, the
influence of teachers, and perceived behavioral control regarding the intention to pursue a
career as a professional accountant. The findings have implications for the role of parents
and teachers as the most important people in students' lives in deciding their future careers as professional accountants. The outcome of this study is intended to provide parents, teachers, and the school with information to develop positive attitudes in students and influence them in a way that may lead them to consider becoming a professional accountant.

Author Biographies

Thien Sang Lim

Faculty of Business, Economics and Accountancy
Jalan UMS, Universiti Malaysia Sabah,
88400 Kota Kinabalu, Sabah, Malaysia

Khatijah Juhardin

Faculty of Business, Economics and Accountancy
Jalan UMS, Universiti Malaysia Sabah,
88400 Kota Kinabalu, Sabah, Malaysia

Junainah Jaidi

Faculty of Business, Economics and Accountancy
Jalan UMS, Universiti Malaysia Sabah,
88400 Kota Kinabalu, Sabah, Malaysia

Mathew Kevin Bosi

Faculty of Business, Economics and Accountancy
Jalan UMS, Universiti Malaysia Sabah,
88400 Kota Kinabalu, Sabah, Malaysia

Beatrice Lim Fui Yee

Faculty of Business, Economics and Accountancy
Jalan UMS, Universiti Malaysia Sabah,
88400 Kota Kinabalu, Sabah, Malaysia

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Published

2023-12-31

How to Cite

Thien Sang Lim, Khatijah Juhardin, Junainah Jaidi, Mathew Kevin Bosi, & Beatrice Lim Fui Yee. (2023). INVESTIGATING FACTORS INFLUENCING INTENTION TO BE PROFESSIONAL ACCOUNTANT AMONG HIGH SCHOOL STUDENTS. Malaysian Journal of Business and Economics (MJBE), 10(2). https://doi.org/10.51200/mjbe.v10i2.4823
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