Belief, Preference And Constraint Factors Influencing .

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Universal Journal of Educational Research 8(3): 1078-1091, 2020DOI: f, Preference and Constraint Factors InfluencingMalaysian Accounting Students' Intention to PursueProfessional QualificationHani Hamizah Nor Hashim, Erlane K Ghani*Faculty of Accountancy, Universiti Teknologi MARA, MalaysiaReceived December 3, 2019; Revised January 21, 2020; Accepted February 7, 2020Copyright 2020 by authors, all rights reserved. Authors agree that this article remains permanently open access underthe terms of the Creative Commons Attribution License 4.0 International LicenseAbstractThis study investigates the factorsinfluencing accounting students’ intention to pursue aprofessional qualification upon graduation. By employingthe Belief, Preference and Constraint (BPC) Model fromthe Behavioral Decision Theory (BDT), the study utilizedthe quantitative method by sampling 245 final yearaccounting students from Malaysian public universities.This study shows that students’ preference to hold aprofessional membership, as well as their job prospectbeliefs, social beliefs and capability beliefs are allpositively and significantly associated with their intentionto pursue a professional qualification. Findings furtherindicate that the constraints faced by the students have anegative but insignificant impact on students’ intentions.This study thus contributes to the accounting educationliterature in Malaysia by providing evidence with regardsto the major determinants of the accounting students’intentions to pursue a professional qualificationpost-university, hence providing insight to students’career-decision-making process. Extant literature haspredominantly focused on the context of more developedcountries thus this study provides valuable insights fromthe perspective of a developing country in Southeast Asia.Further, this study utilizes the BDT which differs frommost prior career decision making studies.Keywords Belief, Preference, Constraint, AccountingStudents, Professional Qualification1. IntroductionThe scope of work for professional accountants hasgrown so much over the years that the participation of theseprofessionals can be seen in nearly every field and stage ofa business, from carrying out typical audit work and taxplanning to offering professional advice on capitalbudgeting, financial structure and investment decisions.Clearly, the skills and expertise offered by professionalaccountants are exceptionally important in maintaining ahealthy accounting system and business environment, andby extension, a stable and vibrant economy. It is thusunsurprising that the global demand for professionalaccountants has continuously been on the rise, as theprofession is vital in providing invaluable support tobusinesses in multiple areas. The ever-changingaccounting regulations and economic landscape, inaddition to the increasing complexity of todays’ businessesdue to rapid globalization, has only added to the heightenedneed for professional accountants (ACCA Global, 2016;Monga, 2017). However, unbeknownst to many, thisincrease in demand for professional accountants is actuallynot matched with a comparable increase in supply. In fact,many countries have reported a similar problem, albeit theshortage may be fueled by various reasons in the differentparts of the world.A recent study carried out by Korn Ferry Consultingestimated that a talent shortage crisis is expected to be mostsevere in the financial and business services sector, with apotential deficit of 10.7 million workers globally by 2030and as consequence, a possible annual loss of revenuesamounting to 1.3 trillion (Kurschner, 2018). The USA2016 Bureau of Labor Statistics (BLS) OccupationalHandbook reported that employment for auditors andaccountants are expected to grow at an 11% rate from 2014to 2024, representing an additional 142,000 jobs (AICPA,2017). As highlighted by the American Institute of CPAs(AICPA) president and CEO, Barry Melancon, CPAsremain uniquely positioned to take advantage of thechanging employment trends, thus reflecting the bright jobprospects for those who have earned their CPA license. Yet,the economy continues to face an accounting and audittalent shortage (Whitehouse, 2015).

Universal Journal of Educational Research 8(3): 1078-1091, 2020Malaysia, a developing country in the Southeast Asiaregion, is also not excluded from this shortage issue ofprofessional accountants. Accountants and financialanalysts are reportedly included as part of the 58 skilled,sought-after and strategic occupations listed in the CriticalOccupation List (COL) 2017/2018 Report by TalentcorpMalaysia and the Institute of Labour Market Informationand Analysis (ILMIA). According to the EconomicTransformation Program (ETP) roadmap launched in 2010,Malaysia views the accounting sector not only as asupporting foundation to the nation’s economic viability,but also a business opportunity whereby the country mayexport accounting services to outside of Malaysia. To do so,however, it is critical to enhance the quality of thecountry’s accountants, hence the urgency for accountantsto hold a recognized professional qualification (Oh, 2014).Furthermore, in its current mission to achieve ahigh-income nation status between 2020-2024, Malaysia’sneed for qualified accountants is now as crucial as ever,whereby the country aims to have at least 60,000professional accountants by the year 2020 (ACCA Global,2018; “Malaysia needs 60000 accountants”, 2015).Although the number of registered MIA members havebeen steadily increasing at an average of 1000 members peryear, statistics from MIA’s Membership Department showthat, as of 31st May 2019, the total number of accountantsregistered under MIA is only at 35,629 members, which isstill a far cry from the required number of professionals inthe accounting field. Considering the trend of growth,Malaysia may need more time to achieve the targeted60,000 mark, because it is unlikely that Malaysia will beable to fill that gap by 2020 (Lee, 2018) as it stands now.This study aims to examine the factors influencingaccounting students’ intention to pursue a professionalqualification upon graduation. The findings of this studywill contribute to the accounting education literature inMalaysia, differing from prior literature whichpredominantly focuses on the context of Western and moredeveloped countries. The next section Section 2 providesthe literature review. This is followed by Section 3 thatexplains the research design and Section 4 presents theresults and discussion. The last section Section 5 concludesthis paper.2. Literature Review2.1. The Accounting CareerThe accounting profession in Malaysia is one that ishighly regulated, whereby the national accountancy body,namely the Malaysian Institute of Accountants (MIA), wasestablished under the Accountants Act 1967. The Actprovides that to be an accountant in Malaysia, one mayeither register with MIA upon graduating with anaccounting degree from local universities listed in the First1079Schedule of the Act plus three years of relevant workingexperience, or become a member of a recognizedprofessional accounting body such as the Association ofChartered Certified Accountants (ACCA), MalaysianInstitute of Certified Public Accountants (MICPA),Institute of Chartered Accountants in England and Wales(ICAEW), CPA Australia or the Chartered Institute ofManagement Accountants (CIMA).The scope of an accounting profession is relatively wide;it is no longer limited to the number crunching role thatmany traditionally assume it to be. The application ofaccounting principles and skill sets can lead to an array ofaccounting career pathways which includes the likes ofbeing a public accountant, management accountant, auditor,tax accountant, cost accountant, forensic accountant,financial analysts or risk manager, among many others.Ghani, Said, Nasir, and Jusoff (2008) and Yusoff, Omar,Awang, Yusoff and Jusoff (2011) found that Malaysianaccounting students appear to prefer becoming publicaccountants as compared to other accounting careers,although this may be due to the students’ lack of awarenessof other accounting pathways. Nevertheless, an accountantmay also choose to specialize according to industry orspecific roles within an organization. Hence, the type ofeducation, professional certification or level of training thatthey will undergo will highly depend on the nature of thejob that they choose.As such, the pathway towards an accounting career canbe attributed to numerous factors. Yusoff et al. (2011)found that students’ exam grades are not determinants oftheir knowledge of a professional accounting career. Otherstudies examined the impact of cultural differences, asdetermined by race, on the accounting students’ perceptiontowards the accounting career (Ghani & Said, 2009).Extant literature that has examined the factors indetermining the decision making process in one’spursuance of a professional accounting career hasprimarily focused on the western context while thosecarried out in the local context is still relatively limited(Jaffar, Ismail & Zahid, 2015). Therefore, it is timely for astudy that may further contribute to the accountingeducation literature in Malaysia, specifically thosefocusing on the determinants of students’ decision topractice as professional accountants, given that the numberof professional accountants are still very lacking in thecountry.2.2. Factors Affecting Students' Intention to Pursue anAccounting Career2.2.1. Job Prospect BeliefGood job prospects essentially refer to the benefits thatis expected to be received upon pursuing a particular job,such as the benefit of having marketability, high salary,good job security and job stability, as well as theopportunity for career advancements. Some studies have

1080Belief, Preference and Constraint Factors InfluencingMalaysian Accounting Students' Intention to Pursue Professional Qualificationcollectively termed the motivation to achieve these positivejob prospects as ‘extrinsic interests’ (Felton, Buhr &Northey, 1994; Ahmed, Alam & Alam, 1997; Jackling &Calero, 2006; Ahmad et al., 2015) as they are essentiallyfinancial remunerations and market-related factors that areextrinsic to the nature of the job in question. Belief orperception about the expected financial remuneration andmarket-related incentives has been extensively studied incareer-related literature to determine its influence onindividual’s career decisions. The perception towardssalary, in particular, has nearly always been deemed animportant determinant of an individual’s career choice.Many older literatures have found salary to be a significantattribute that individual take into account when decidingcareer pathway (e.g. Trump and Hendrickson, 1970;Carpenter & Strawser, 1970). However, the importance ofsalary as major determinant may have shifted over time asdemonstrated by the contradicting results of more recentstudies (Ahmad et al., 2015; Law, 2010)Felton et al. (1994) carried out an extensive study inCanada involving 897 business students from eightCanadian universities. The study looked at how studentsperceive job market considerations, good initial andlong-term financial remuneration, along with several otherfactors, and examined the correlation with the students’subsequent intention to pursue a Canadian CharteredAccountant. A similar study was carried out by Ahmed etal. (1997) in New Zealand, whereby the study surveyed295 students from five universities, examining thedifference between group of accounting students thatintend to do CA and group that does not, in their attitudetowards the importance of financial and job-market factorsas well as intrinsic factors and other factors. Felton et al.(1995), Allen (2004) and Tan and Laswad (2006) areamong the many studies that later utilized the TRA andTPB, whereby the ‘attitude’ component of the theoriesexamined students’ underlying job prospect beliefs whichcould influence their attitude and subsequent intention topursue an accounting career.Many local studies have also extensively examinedjob-related rewards as an expected significant factor thatinfluence accounting students’ career choice. A qualitativeexploratory study by Muhamad, Salleh and Nordin (2016)in Malaysia show that students’ perception on careeropportunity and salary as among the influencing factorscited to have effect on students’ decision to pursue thequalification. Mustapha and Hassan (2012), on the otherhand, specifically investigated job-related rewards only,whereby their study examined students’ perception onsalary, opportunities for advancement, prestige or status ofholding qualification and job security and stability. Thespecific focus on students’ perception on job prospectsallow the identification of the type of job-related rewardthat is perceived to be most important to the accountinggraduates. A study by Aziz, Ibrahim, Sidik and Tajuddin(2017) focused on Bumiputra accounting students,whereby the study examined the Bumiputra students’perception towards the job prospects of the profession andsubsequent intention to pursue a professional qualification.Results were compared with the non-Bumiputra studentcounterparts.In summary, according to these literature, if the studentplaces high importance to job-related rewards (e.g. highsalary, good job security and stability, careeradvancements opportunities, etc.) when choosing a career,and/or if they believe that pursuing an accountingprofessional qualification will provide such job prospects,it is generally expected that the accounting student wouldhave greater intention to pursue the qualification upongraduation. Nevertheless, based on the vast literature thatsupports the notion that positive job beliefs is a keymotivation for pursuing a professional qualification, thehypothesis proposed is as follows:H1: Positive job prospects beliefs in holding aprofessional qualification has a significant positiverelationship with students’ intention to pursue thequalification2.2.2. Social BeliefSocial belief refers to one’s beliefs that are the productsof his social interactions. Behavioral psychologist assertedthat one’s behavior is the product of his social interactions,hence suggesting that one’s social attributes can be used toanalyze and explain behavior (Bandura, 1986), such asindividual’s career decisions. In fact, the social interactionfactor has been included as the building block of a numberof behavior-related theoretical models such as the TRA andTPB (Ajzen & Fishbein, 1980; Ajzen, 1991). Ajzen (1991)termed one’s perception of his social pressures toundertake a particular action as subjective norms. A similaridea is put forward by Jackling and Keneley (2009) whodefined that normative beliefs are beliefs that aredeveloped due to the influence of views and opinions ofother people. To date, a number of studies have illustratedthat the views of social figures deemed important to one’slife, such as parents, peers and teachers, which aresignificant factors that influence students’ social beliefsand hence their subsequent career intention. Using TPB,Tan and Laswad (2006) and Wen et al. (2015) examinedNew Zealand and Chinese students’ normative beliefs ofthe views of important referents towards their accountingmajor as well as the degree of importance they place on thereferents’ views. Similarly, by utilizing the TRA, studiessuch as Djatej, Chen, Eriksen and Zhou (2015) and Law(2010) conducted studies in the US and Hong Kong,respectively, to examine how social influences fromimportant figures affect students’ intention to major inaccounting.According to Bauder (2006), South Asians highly valuesocial status, thus are more likely to choose a professionthat provide with high social status or prestige. Auyeungand Sands (1997) examined 12 career-choice factors,

Universal Journal of Educational Research 8(3): 1078-1091, 2020which included the examination of the effects of parentalinfluence, teachers’ influence, peers’ influence andassociation with others in the field. The study collectedresponses from tertiary students from Australia, HongKong and Taiwan universities. Findings show that theinfluence of important social figures was significantlygreater amongst the Asian students (i.e. Hong Kong andTaiwan) compared to students from Australia. The resultshighlight how different cultures and social environmentcan affect how individuals weigh the opinions of peoplearound them and thus, lead them to act accordingly. Thisimpact of cultural differences is similarly noted by Lawand Yuen (2012), whose findings also show that influenceof social norms is more significant among Asian studentsrather than Western students. This is unsurprisingconsidering how the Asian culture, in general, valuesfamilial opinions more than the Western culture.Several studies additionally compared the accountingstudents and non-accounting student’s perception of socialprestige attributed to the accounting profession (Felton etal., 1994; Tan & Laswad, 2006; Sugahara & Boland, 2006).Sugahara and Boland (2009) extended their prior study toalso examine the impact of social influence, terming it as‘person’s influence’, on accounting and non-accountingstudents’ intention to pursue CPA. Other studies inMalaysia such as that by Mustapha and Hassan (2012),Ahmad et al. (2015) and Aziz et al. (2017) have alsostudied the impact of accounting student’s social beliefs ofhaving professional qualifications. Only Ahmad et al.(2015) found significant results for subjective norms as oneof the key determinant of students’ intention is to becomeaccountants, while neither Mustapha and Hassan (2012)nor Aziz et al. (2017) found any evidence to support thenotion that holding a professional qualification is importantby virtue of the prestige and status of the qualification.Therefore, the following hypothesis is developed:H2: Positive social beliefs of holding a professionalqualification has a significant positive relationship withstudents’ intention to pursue the qualification2.2.3. Capability BeliefCapability belief, or also frequently referred to asself-efficacy, is the belief in one’s own capability tosuccessfully carry out certain behaviors or activities, whichwill allow the individual to achieve his desired goal(Bandura, 1986). It revolves around one’s own perception,thus it is dissimilar to more objective and actualmeasurements of abilities (Schoenfeld, Segal & Borgia,2015). A similar notion of belief in capability is alsodiscussed under the perceived behavioral controlcomponent of the TPB by Ajzen (1991), whereby it assertsthat one’s perception of the degree of easiness or difficultyfaced to successfully perform a particular behavior will bea predictor of his intention and ultimate decision to performthat behavior. As noted by Bandura (1986), one who hasgreater beliefs in his capability to achieve desired goal or1081performance is more likely to pursue the activity. Likewise,other studies have found that high self-efficacy beliefs aregreatly associated with career interests (Brown, Lent,Telander, & Tramayne, 2011; Lent et al., 1994).There is a number of literature that have examinedunderlying capability belief and its link to individual’sintention to pursue an accounting major or professionalaccounting career. Under the BPC-BDT model, Owusu,Obeng, Ofori, Ossei Kwakye & Bekoe (2018) studiedGhanaian business students’ belief in their own capabilities,and whether it directly influences them to pursue aprofessional accounting qualification or not. This includedwhether they believe they had the confidence, relevantknowledge, experience or mental fortitude to allow successin attaining a CPA certification. Schoenfeld et al. (2017)and Hayes and Credle (2008) applied the SCCT model toexamine the relationship between students’ self-efficacy orself-confidence in becoming a CPA and the individual’ssubsequent goal of becoming one, and whether theybelieved they would be able to achieve the expectedoutcome of a CPA career or not. Under the perceivedcontrol construct of TPB, Tan and Laswad (2006)examined students’ perceived capability in mathematicsand performance in the accounting course, while Wen et al.(2015) measured Chinese accounting students’ perceptionof difficulty in passing the CPA exams with their intentionto pursue the CPA. According to the relatively mixedfindings of Albeit this study would propose the followinghypothesis:H3: Belief in capability to achieve a professionalqualification has a significant positive relationship withstudents’ intention to pursue the qualification2.2.4. PreferencePreference refers to the individual’s inherentpredisposition which in turn influences the decisionsmaking (Owusu et al., 2015). Under the preferencecomponent of the BPC-BDT model, Owusu et al. (2018)examined students’ preference for a professionalqualification on the basis that it complements theindividual’s self-goal, aiming to work in audit firm, or forproviding the challenge of pursuing the membership.Acting in accordance to one’s own preference is expectedto give satisfaction to the individual. A similar notion iscommonly referred to as intrinsic interest, whereby it isdefined as the satisfaction derived from a job or status,which provides benefits such as the opportunity to beindependent and creative, providing a dynamic andintellectually challenging environment, or by allowing thedesired autonomy to the individual (Amabile, Hill,Hennessey, & Tighe, 1994). Hence, pursuing the activity isperceived to create pleasure and enjoyment within theindividual, hence motivate him to carry out the behavior.Ahmad et al. (2015) further highlighted that intrinsicinterest differs from extrinsic interest which primarilyrelates to financial and market-based rewards which are

1082Belief, Preference and Constraint Factors InfluencingMalaysian Accounting Students' Intention to Pursue Professional Qualificationattached extrinsically to the nature of the job itself.Many prior literature generally reported that accountingstudents place a much lower value to intrinsic interest (e.g.Gul, Andrew, Leong, & Ismail, 1989; Ahmed et al, 1997).This largely reflects how earlier students may not attachmuch importance to personal preference or intrinsic factors,but instead viewed other forms of incentives, such asfinancial remuneration and market-related benefits, asmore determining factors in their choice to pursue thecareer. Nevertheless, later research tend to contradict theseresults as students were reported that they prefer jobs thatthey find interesting or provides with independent workenvironment, whereby such intrinsic factors are significantmotivating factors for them when choosing an accountingmajor or career (Jackling & Calero, 2006; Sugahara &Boland, 2009; Law, 2010; Djatej et al., 2015). Jackling andKeneley (2009) notes that students who are engaged ininterest-oriented learning are more competent withrecognizing and solving complicated problems ascompared to students who are solely motivated by thefinancial and career-related rewards. Wen et al (2015) thusadditionally commented on the importance of creatinggenuine interest in the profession if the accounting fieldaims to attract more students.Accounting literature also show that there could bedifferences in preference towards the accounting careerbetween different student groups. For example, study byTan and Laswad (2006) found that accounting majors andnon-accounting majors have different career preferences,as indicated by their perception towards the accountingprofession. Sugahara, Boland and Cilloni (2008) carriedout a comparison study to examine factors that influenceChinese and Australian students’ choice to major inaccounting. Results indicate that the Chinese students aremuch less concerned with intrinsic factors than theAustralian students, reflecting that preference foraccounting major could differ due to differences in culturalinfluences. Overall, the literature findings lead to thefollowing hypothesis:H4: Preference to hold a professional qualification has asignificant positive relationship with students’ intention topursue the qualification2.2.5. ConstraintsConstraints refer to the external factors that hinders onefrom acting out a particular activity (Owusu et al., 2018).As noted by Ahmad et al (2015), there is relatively limitedliterature that directly links constraints or anticipatedconflicts to students’ intention whether to pursue aprofessional qualification or not. Yet, numerous literaturesin career development have consistently shown thatconstraints in the form of anticipated career conflicts couldgreatly influence one’s career intention and subsequentcareer pathway (e.g. Baker, 2010). Constraints to pursuingthe professional qualification can arise from a variety ofreasons. For example, the pursuit of a professionalaccounting career can interfere with family responsibilities,whereby Weer, Greenhaus and Cokakoglu (2006) hadpreviously defined anticipated work-family conflict as thestudents’ perceptions of the potential for conflict betweenwork and family roles after embarking on careers. Notingthat family considerations can greatly affect one’s careerintentions, Ahmad et al. (2015) examined accountingstudents’ perception of the career with regards to thedegree the work demands of the profession would conflictwith social and family responsibilities, as well as hinderingthe individual from pursuing other interests and hobbies.Pasewark and Viator (2006) highlighted in their study thathigh turnovers in accounting firms are also attributed to thework-family conflicts faced on the job.Felton et al. (1994) and Ahmed et al. (1997) used thebenefit-cost ratio to determine students’ attitude towardsthe accounting profession, whereby the perceived costs thatwere considered included degree of difficulty to qualify forCA career, low initial earnings, having to deal with the thennegative and dull image of accountants and the belief thatthere is minimal relaxation especially in the earlier years ofa CA career. Qualitative research by Nasir, Ghani and Said(2009) explored the reasons accounting graduates inMalaysia do not become professional accountants. Primaryreason cited were due to their belief that it is too difficult tofill in membership form, the high cost of maintaining themembership, their belief that there is limited added benefitsof having a professional qualification as well as due tograduates’ own lack of ambition.In terms of time constraints, many studies havehighlighted how a significant amount of time has to bededicated in order to obtain a professional qualification,hence being a major setback and discouraging factor forstudents to continue pursuing an accounting profession(Albrecht & Sack, 2000). Other studies such as that byAziz et al. (2017) and Owusu et al. (2018) examined theimpact of financial costs of associated with pursuing theprofessional exams. This is primarily because taking upexams and maintaining the membership can be very costly,and as such, can also act as a major hindrance in pursuingthe qualification. Therefore, the hypothesis proposed is asfollows:H5: Constraints in attaining the professionalqualification has a significant negative relationship withstudents’ intention to pursue the qualificationFigure 1 depicts the proposed research framework of thisstudy. The research framework is built based on the BPCmodel from the BDT, which will thus examine whetherbelief, preference and constraint factors hold any influencetowards the expected behavior or not. As shown in Figure1, the accounting student’ job prospect beliefs, socialbeliefs, capability beliefs, preferences and constraints arethe independent variables that potentially influence thedependent variable, namely the students’ intention topursue a professional qualification.

Universal Journal of Educational Research 8(3): 1078-1091, 20201083Figure 1. Research Framework3. Research Design3.1. Sample SelectionThe target population is accounting students enrolled inundergraduate Bachelor of Accountancy programs inMalaysian public universities. The sample respondentswere narrowed down to final year accounting students oftheir respective universities. Final year accounting studentswere selected because they are more likely aware and clearof their career intentions following their graduation, thuslikely offer better insights into the factors associated withtheir intention to pursue the professional qualification(Mustapha & Hassan, 2012).3.2. Research InstrumentTable 1. Summary of Sections in Research nDSectionEDescriptionGeneral information that covers respondents’demographic profile such as age, gender, year of study,institution, and grade point average.Measure the students’ intention to pursue aprofessional qualification upon graduation.Measure the impact of students’ beliefs regarding theprofessional qualification towards their intention to thequalificationMeasure the impact of students’ preference for aprofessional qualification towards their intention topursue the qualificationMeasure the impact of constraints faced by studentstowards their intention to pursue a professionalqualificationQuestionnaire survey was used as the researchinstrument for this study. The questionnaire was developedby adapting the research instruments administered bysimilar studies conducted by Ahmad et al. (2015) andOwusu et al. (2018). The questionnaire for this studyconsisted of five (5) sections, namely Section A, B, C, Dand E. A brief overview of the data collected in eachsection of the questionnaire is summarized in Table 1.3.2. Data CollectionData was collected via the administration of an onlinequestionnaire to target respondents, namely final yearaccounting students in Malaysian public universities. Thedata collection process was carried out over a period oftime, starting from the time the online questionnaire wasfirstl

experience, or become a member of a recognized professional accounting body such as the Association of Chartered Certified Accountants (ACCA), Malaysian Institute of Certified Public Accountants (MICPA), Institute of Chartered Accountants in England and Wales (ICAEW), CPA Australia or the Chartered Institute of

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