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

Abstract

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.

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