| Título: | A Comparative Study on Malay and Chinese Accounting Students’ Perceptions on Accounting Career |
| Autores: |
Ghani, Erlane K Said, Jamaliah |
| Fecha: | 2009-12-23 |
| Publicador: | Canadian Research & Development Center of Sciences and Cultures |
| Fuente: |
Ver documento |
| Tipo: |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
| Tema: | No aplica |
| Descripción: | Using questionnaire survey, this study examines accounting students’ attitude on accounting career. Specifically, this study examines whether there is any significant difference on the accounting students’ attitude of accounting career caused by cultural differences as differentiated by race. Two large groups of races in Malaysia were chosen: Malay students and Chinese students. The results show a significance difference in accounting career choice between the Malay students and the Chinese students. Further results show that there are significant differences between the two groups on the important criteria in salary determination in terms of qualification and work performance. However, both groups agree that interest and job responsibilities are not important factors for an accountant. The results provide useful insights to relevant institutions in formulating plans in their institutions in alleviating differences caused by cultural differences on students’ attitude on accounting career and therefore, produce highly competitive graduates. Keywords: Malay; Chinese; accounting students; attitude; accounting career Résumé: En utilisant la méthode de l’enquête par questionnaire, cette étude examine les perceptions de la carrière de comptable des étudiants en comptabilité. Plus précisément, cette étude examine s'il existe une différence significative sur les perceptions de la carrière de comptable causés par les différences culturelles chez les étudiants en comptabilité. Deux grands groupes de race en Malaisie ont été choisis: les étudiants malaisiens et les étudiants chinois. Les résultats montrent une différence importante dans le choix de la carrière de comptable entre les étudiants malaisiens et les étudiants chinois. D'autres résultats montrent qu'il existe certaines différences significatives entre ces deux groupes sur les critères importants dans la détermination des salaires en termes de qualification et de rendement au travail. Toutefois, les deux groupes avouent que l’ intérêt et les responsabilités professionnelles ne sont pas des facteurs importants pour un comptable. Les résultats fournissent un éclairage utile pour les institutions à établir des plans pour atténuer les différences causées par les différences culturelles des étudiants sur les perceptions de la carrière de comptable et donc, de produire des diplômés hautement concurrentiels. Mots-Clés: Malaisie; Chinois; étudiants en comptabilité; perceptions; carrière de comptable |
| Idioma: | Inglés |
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