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IIUM Accounting Students’ Perception on Pursuing Professiona

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nfarihin nf

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Transcript of IIUM Accounting Students’ Perception on Pursuing Professiona

IIUM Accounting Students’ Perception on Pursuing Professional Examination
By:
Nur Farihin Bt Hishamuddin
Bachelor of Accounting (BACC)
1112298

INTRODUCTION
Role of
professional accountants is very important
in a developing country

"To be in line with the Economic Transformation Programme and navigate towards becoming a high income nation, MIA
need more chartered accountants
to drive Malaysia’s economic growth" (MIA, 2012, p.1).

Government’s goal to have
at least 60,000 professional
accountants
in Malaysia by the year 2020 (Abdullah, 2001).

ISSUES





MOHE - 11,844 (2008)
- 11,917 (2009)

"Although universities are churning out
thousands of accounting graduates,
the number of
professional accountants
is still lacking
" (Yusliena Yusoff, Zanariah Aziz Omar, Yunita Awang, Rohana Yusoff and Kamaruzaman Jusoff, 2011, p.3).
RESEARCH QUESTIONS
How
accounting students
in IIUM think of pursuing
professional examination?
What are the
factors
affecting
their perception?
LITERATURE REVIEW
Author
Page
Quotation
1. Odia, Ogiedu (2013)
1
"Factors frequently cited as determinants of students’ career choice as professional accountants are intrinsic values, financial rewards, job market and the cost-benefit. Some of these factors are
long term salary possibilities, prestige of the profession, job security and starting salary
"
3. Mazlina Mustapha and Mohammad Hasmawi Abu Hassan (2012)
1
"Among others, the findings reveal that the
job security and stability, and opportunities for advancement
as well as the
students’ perception towards the profession
are the three main variables found to be significant in influencing the accounting students’ decision to pursue professional
examination"
1. Ghani, Nasir & Jusoff
(2008)
58
"Accounting graduates have
less motivation
to become accountant which can be a reason on why they are not interested to take the professional qualifications"
2. Noorain Omar (2009)
73
"Some accounting students think that it is
tough and difficult to pass
the professional accounting programmes and just few finalists passed with only one attempt
METHODOLOGY
A
quantitative methodological
approach
QUESTIONNAIRE
RESPONDENTS
Approached in Company Law and Advanced Taxation class
(before class started)
Questionnaire
EASIER
MORE
EFFICIENT
Adapted from
Mazlina Mustapha and Mohammad Hasmawi Abu Hassan
(2012)
PART A
PART B
PART C
respondents’ demographic
Plan after graduating
Factors on pursuing or not to pursue
professional qualification
We are
IIUM students
We are in
BACC
35 Students
purposive non-random sampling

Currently we are in
3rd and 4th year
of studying
10-15 minutes
Data collected
Data analyzed using
frequency count (Ms Excel)
Data presented in graph
and pie chart form
FINDINGS AND DISCUSSION
RQ 1:
What is the students' perception on pursuing professional qualification?
Showing positive perception of students to pursue professional qualification
Present Study
Prior study
Students have the
motivation
to work in accounting line
after graduating,thus, most of them
have the intention to pursue
professional qualification
"Accounting graduates have
less motivation
to become accountant which can be a reason on why they are
not interested to take
the professional qualifications"
(Ghani, Nasir & Jusoff, 2008)
Vast
majority
of the students choose
ACCA
as their favorite professional programs
"More than
majority
of the students indicate that they would
choose ACCA
rather than other professional
programs"
(Mazlina Mustapha & Mohammad Hasmawi Abu Hassan,2012)
RQ 2: What are the factors
that contribute to
their perception.
All stated factors contribute positively and significantly to their perception
Present study
Prior studies
Main factors affecting the students' decision are
salary, prestige/status and opportunity for advancement
while the least one is job security and stability
"Among others, the findings
reveal that the
job security and stability, and opportunities for advancement as well as the
students’ perception towards the profession
are the three
main
variables
found to be
significant in influencing the accounting students’ decision to pursue professional examination" (Mazlina Mustapha & Mohammad Hasmawi Abu Hassan,2012).
Some of factors influencing their career decision as professional accountant are

long term salary possibilities, prestige of the profession, job security and starting salary
(Odia, Ogiedu,2013)
Results indicate that
salary
will significantly influence
their decision to
pursue professional examination
CONCLUSION
Time limitation, smaller coverage of respondents, could have more stated factors
1)
Bachelor of Accounting students society could discuss with lecturers to organize more career talks which give more
exposure
on professional programs to the students (not only to 3rd/4th year students) as well as
motivate
them to pursue professional qualification

2)
Student society could suggests to Department of Accounting if they could
offer professional programs
to accounting students to be completed along with their degree.
Provide information to university and corporate body on the factors influence students to take professional examination.
THANK YOU FOR LISTENING!!
costly
highly promoted
work requirement
high cost of living
more opportunities gives more experiences
Full transcript