e-journal

The perception of undergraduate students towards accountants and the role of accountants in driving organizational change

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Purpose – This study aims to bridge the research gap on the perception of accountants, intention to
pursue an accounting career and the role of accountants in driving organizational change among
undergraduates in Malaysia.
Design/methodology/approach – The study sample comprises 279 undergraduate students from a
business school in Malaysia. The constructs of the study are leadership, ethical values,
professionalism and role of accountants as drivers of change. Exploratory factor analysis and
Cronbach’s alpha are used to assess validity and reliability. Descriptive statistics and multiple linear
regression are employed for hypotheses testing.
Findings – The study found that students perceive accountants positively in leadership,
professionalism and ethical values. However, only leadership and professionalism exert a significant
positive influence on the role of the accountant as a driver of change. Ethical values was not only
insignificant but had a negative relationship.
Practical implications – The study suggests that there may be avenues for the profession to
improve its branding to engage and retain future talent. It is imperative to embed greater emphasis of
ethical values, as well as make business education more engaging.
Originality/value – The study explores the perception of the accounting profession among future
business leaders in a developing nation. The findings show that students appear to perceive extrinsic
characteristics (leadership and professionalism) as more important than intrinsic (ethical values) in
driving organizational change.

Keywords Accountants, Perception, Malaysia, Business schools, Undergraduates,Accountancy profession, Generation Y, Business education, Organizational change

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Ketersediaan

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Informasi Detail

Judul Seri

Education þ Training

No. Panggil

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Penerbit

: Emeral Group., 2013

Deskripsi Fisik

Education þ Training Vol. 55 No. 6, 2013 pp. 500-519

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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