The Intention of Empowering Excellence on the Path to Professional Qualification in Sustainable Development and Governance
This study examined the influence of perceptions related to prestige/status, job security/stability, opportunity for advancement, program difficulty, and salary on the intention to pursue the Certified Internal Auditor (CIA) Qualification among students in public and private universities. Based on t...
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| Format: | Article |
| Language: | English English |
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Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM)
2023
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| Online Access: | https://eprints.ums.edu.my/id/eprint/38803/1/ABSTRACT.pdf https://eprints.ums.edu.my/id/eprint/38803/2/FULL%20TEXT.pdf |
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| author | Azleen binti Ilias Nasrudin Bin Baidi Fazlida binti Mohd Razali Rahida binti Abdul Rahman |
| author_facet | Azleen binti Ilias Nasrudin Bin Baidi Fazlida binti Mohd Razali Rahida binti Abdul Rahman |
| author_sort | Azleen binti Ilias |
| collection | UMS |
| description | This study examined the influence of perceptions related to prestige/status, job security/stability, opportunity for advancement, program difficulty, and salary on the intention to pursue the Certified Internal Auditor (CIA) Qualification among students in public and private universities. Based on the Theory of Planned Behavior (TPB), this study employed collecting data using a questionnaire survey that consists of 243 Bachelor of Accounting students from 11 Malaysian higher learning institutions. The findings indicated that perceptions of prestige/status, opportunity for advancement, and program difficulty significantly impacted the intention to pursue the CIA Qualification. Participants display a positive perception of the credibility and reputation of the CIA exam and career. The findings offer insights for educators and practitioners to foster stronger collaborations between universities and the Institute of Internal Auditors Malaysia (IIAM), facilitating tailored curriculum and activities to promote long-term corporate sustainability. The results showed that having a professional qualification is critical for enabling individuals to succeed in sustainable governance and its ability to equip individuals to become successful change agents that aligned with the Sustainable Development Goal (SDG) 4. |
| first_indexed | 2024-09-24T00:49:23Z |
| format | Article |
| id | ums.eprints-38803 |
| institution | Universiti Malaysia Sabah |
| language | English English |
| last_indexed | 2024-09-24T00:49:23Z |
| publishDate | 2023 |
| publisher | Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM) |
| record_format | dspace |
| spelling | ums.eprints-388032024-06-10T06:47:44Z https://eprints.ums.edu.my/id/eprint/38803/ The Intention of Empowering Excellence on the Path to Professional Qualification in Sustainable Development and Governance Azleen binti Ilias Nasrudin Bin Baidi Fazlida binti Mohd Razali Rahida binti Abdul Rahman HC79 Special topics Including air pollution, automation, consumer demand, famines, flow of funds, etc. JK404-1685 Government. Public administration This study examined the influence of perceptions related to prestige/status, job security/stability, opportunity for advancement, program difficulty, and salary on the intention to pursue the Certified Internal Auditor (CIA) Qualification among students in public and private universities. Based on the Theory of Planned Behavior (TPB), this study employed collecting data using a questionnaire survey that consists of 243 Bachelor of Accounting students from 11 Malaysian higher learning institutions. The findings indicated that perceptions of prestige/status, opportunity for advancement, and program difficulty significantly impacted the intention to pursue the CIA Qualification. Participants display a positive perception of the credibility and reputation of the CIA exam and career. The findings offer insights for educators and practitioners to foster stronger collaborations between universities and the Institute of Internal Auditors Malaysia (IIAM), facilitating tailored curriculum and activities to promote long-term corporate sustainability. The results showed that having a professional qualification is critical for enabling individuals to succeed in sustainable governance and its ability to equip individuals to become successful change agents that aligned with the Sustainable Development Goal (SDG) 4. Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM) 2023 Article NonPeerReviewed text en https://eprints.ums.edu.my/id/eprint/38803/1/ABSTRACT.pdf text en https://eprints.ums.edu.my/id/eprint/38803/2/FULL%20TEXT.pdf Azleen binti Ilias and Nasrudin Bin Baidi and Fazlida binti Mohd Razali and Rahida binti Abdul Rahman (2023) The Intention of Empowering Excellence on the Path to Professional Qualification in Sustainable Development and Governance. Asia-Pacific Management Accounting Journal, 18. pp. 1-31. ISSN 1675-3194 http://dx.doi.org/10.24191/APMAJ.V18i2-10 |
| spellingShingle | HC79 Special topics Including air pollution, automation, consumer demand, famines, flow of funds, etc. JK404-1685 Government. Public administration Azleen binti Ilias Nasrudin Bin Baidi Fazlida binti Mohd Razali Rahida binti Abdul Rahman The Intention of Empowering Excellence on the Path to Professional Qualification in Sustainable Development and Governance |
| title | The Intention of Empowering Excellence on the Path to Professional Qualification in Sustainable Development and Governance |
| title_full | The Intention of Empowering Excellence on the Path to Professional Qualification in Sustainable Development and Governance |
| title_fullStr | The Intention of Empowering Excellence on the Path to Professional Qualification in Sustainable Development and Governance |
| title_full_unstemmed | The Intention of Empowering Excellence on the Path to Professional Qualification in Sustainable Development and Governance |
| title_short | The Intention of Empowering Excellence on the Path to Professional Qualification in Sustainable Development and Governance |
| title_sort | intention of empowering excellence on the path to professional qualification in sustainable development and governance |
| topic | HC79 Special topics Including air pollution, automation, consumer demand, famines, flow of funds, etc. JK404-1685 Government. Public administration |
| url | https://eprints.ums.edu.my/id/eprint/38803/1/ABSTRACT.pdf https://eprints.ums.edu.my/id/eprint/38803/2/FULL%20TEXT.pdf |
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