ACCOUNTING GRADUATES: ARE THEY STILL ACCOUNTANTS?

E. Ghani, Kamaruzzaman Muhammad, Nur Azrin Mat Tarmezi, MazurinaMohd Ali, Nabilah Abdullah
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引用次数: 3

Abstract

This study examines the accounting graduates of a public university in Malaysia. Specifically, this study examines whether the accounting graduates of a public university in Malaysia are in the accounting profession or whether they are in a profession that is not related to accounting. This study also determines whether the accounting graduates’ demographic profile influence their profession. This study utilises online questionnaire on 1003 accounting graduates in the largest public university in Malaysia. The accounting graduates graduated from the period between 2007 and 2017. The results show that most of the accounting graduates are working as accountants or accounting related positions in various industries. Surprisingly, this study shows an alarming sign of accounting graduates not in the accounting profession. This study also shows that the accounting graduates’ demographic profile in terms of gender, age and work sector influence their choice of profession. This study contributes to the existing literature by providing some awareness on the factors influencing the accounting graduates’ choice of profession. The findings in this study could assist the universities to identify strategies in hindering the accounting graduates from leaving to another profession.
会计专业毕业生:他们还是会计师吗?
本研究考察了马来西亚一所公立大学的会计毕业生。具体来说,本研究考察了马来西亚一所公立大学的会计毕业生是否从事会计职业,或者他们是否从事与会计无关的职业。本研究也确定会计毕业生的人口结构是否影响其职业。本研究对马来西亚最大的公立大学的1003名会计毕业生进行了在线问卷调查。这些会计专业毕业生毕业于2007年至2017年。结果表明,大多数会计专业毕业生在各行业从事会计或会计相关工作。令人惊讶的是,这项研究显示了一个令人担忧的迹象,即会计毕业生并非从事会计职业。本研究还表明,会计毕业生的性别、年龄和工作部门的人口统计特征影响了他们的职业选择。本研究对现有文献的贡献在于对会计专业毕业生职业选择的影响因素提供一些认识。本研究结果可协助各大学找出阻碍会计毕业生转行的策略。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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