A Study on the Awareness of MRSM Students Towards Accountancy as a Profession
Abstract
This study was taken to investigate the MRSM student’s awareness towards accountancy as a profession. Expectancy Theory which consist of Valence Model and Force Model was adopted to investigate whether there is different attitude between students who choose accountancy career and students who did not choose accountancy career as suggested by Felton, Dimnik and Northey (1995). The objectives of the study are to identify factors that attract the students in choosing Principle of Accounts subject for SPM examination, to examine the student’s awareness towards accountancy as a profession and to determine the perception towards accounting career. For that purpose, 263 questionnaires were sent to 16 MRSM in Malaysia. From the total of 263 questionnaires, 249 questionnaires were returned and used for this study. The study found out that most of the students chosen Principle of Accounts on their own. The study also indicated that the students choose PA subject because they have interest in the subject. Overall, the findings show that MRSM students have low level of awareness towards accountancy as a profession. It was found that there was no different between students’ attitude towards accountancy as a career between students who intend to become accountant and students with no intention to become accountant. The finding was in contra with Felton, Dimnik and Northey (1995). The main reason why the two groups have almost similar attitude towards accountancy as a profession is because they were exposed to the same information, as they are in the same stream although one group chooses accounting career and the other group did not choose accounting career. The findings may have important implications for the profession’s future recruitment and any cost incurred in the effort to attract good students to the profession are not material compared to the benefits that the profession will gain in the future.
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Last Updated: 01/01/04 .
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