Bumiputera accounting students' intention of a professional examination applicability of the theory of reasoned action (TRA)

Professional qualification such as Association of Chartered Certified Accountants (ACCA), Institute of Chartered Secretary and Administration (ICSA), Malaysian Institute of Certified Public Accountants (MICPA) and Certified Practicing Accountants Australia (CPA) is important and considered to be add...

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Main Authors: Abdul Kadir, Dzarfan, Omar, Ropidah, Saad, Sazali
Format: Monograph
Language:English
Published: Universiti Utara Malaysia 2005
Subjects:
Online Access:https://repo.uum.edu.my/id/eprint/7582/1/TRA.pdf
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author Abdul Kadir, Dzarfan
Omar, Ropidah
Saad, Sazali
author_facet Abdul Kadir, Dzarfan
Omar, Ropidah
Saad, Sazali
author_sort Abdul Kadir, Dzarfan
collection UUM
description Professional qualification such as Association of Chartered Certified Accountants (ACCA), Institute of Chartered Secretary and Administration (ICSA), Malaysian Institute of Certified Public Accountants (MICPA) and Certified Practicing Accountants Australia (CPA) is important and considered to be added value to the degree possessed by accounting graduates. However there are only small figures of the Bumiputera that possessed such professional qualification. The objectives of the study are to investigate the attitude and subjective norm that influence student’s choice of a professional examination using TRA model and also to study the applicability of TRA in the professional accounting settings. A sample of 86 Bumiputera UUM students from Faculty of Accountancy and completed their practical training been selected for the purpose of data collection. The findings of this study has evidenced that the theory of reasoned action can be applied in professional accounting setting as it can support the study of Bumiputera UUM accounting students’ intention to take professional exam. The strong predictive power of beliefs and attitude in students’ intention to take professional exam was examined and identified.
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spelling uum-75822013-04-02T07:31:38Z https://repo.uum.edu.my/id/eprint/7582/ Bumiputera accounting students' intention of a professional examination applicability of the theory of reasoned action (TRA) Abdul Kadir, Dzarfan Omar, Ropidah Saad, Sazali HF5601 Accounting Professional qualification such as Association of Chartered Certified Accountants (ACCA), Institute of Chartered Secretary and Administration (ICSA), Malaysian Institute of Certified Public Accountants (MICPA) and Certified Practicing Accountants Australia (CPA) is important and considered to be added value to the degree possessed by accounting graduates. However there are only small figures of the Bumiputera that possessed such professional qualification. The objectives of the study are to investigate the attitude and subjective norm that influence student’s choice of a professional examination using TRA model and also to study the applicability of TRA in the professional accounting settings. A sample of 86 Bumiputera UUM students from Faculty of Accountancy and completed their practical training been selected for the purpose of data collection. The findings of this study has evidenced that the theory of reasoned action can be applied in professional accounting setting as it can support the study of Bumiputera UUM accounting students’ intention to take professional exam. The strong predictive power of beliefs and attitude in students’ intention to take professional exam was examined and identified. Universiti Utara Malaysia 2005 Monograph NonPeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/7582/1/TRA.pdf Abdul Kadir, Dzarfan and Omar, Ropidah and Saad, Sazali (2005) Bumiputera accounting students' intention of a professional examination applicability of the theory of reasoned action (TRA). Project Report. Universiti Utara Malaysia. (Unpublished) http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000240348
spellingShingle HF5601 Accounting
Abdul Kadir, Dzarfan
Omar, Ropidah
Saad, Sazali
Bumiputera accounting students' intention of a professional examination applicability of the theory of reasoned action (TRA)
title Bumiputera accounting students' intention of a professional examination applicability of the theory of reasoned action (TRA)
title_full Bumiputera accounting students' intention of a professional examination applicability of the theory of reasoned action (TRA)
title_fullStr Bumiputera accounting students' intention of a professional examination applicability of the theory of reasoned action (TRA)
title_full_unstemmed Bumiputera accounting students' intention of a professional examination applicability of the theory of reasoned action (TRA)
title_short Bumiputera accounting students' intention of a professional examination applicability of the theory of reasoned action (TRA)
title_sort bumiputera accounting students intention of a professional examination applicability of the theory of reasoned action tra
topic HF5601 Accounting
url https://repo.uum.edu.my/id/eprint/7582/1/TRA.pdf
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