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作 者:Noraini Mohd Nasir Erlane K. Ghani Jamaliah Said
机构地区:[1]Faculty of Accountancy, University Technology MARA, Shah Alam 40450, Malaysia
出 处:《Journal of Modern Accounting and Auditing》2009年第5期59-65,共7页现代会计与审计(英文版)
摘 要:This study searches the reasons why accounting graduates do not want to become members of the Malaysian Institute of Accountants (MIA) and accountants. Ten participants were interviewed. An analysis of their interview transcripts, using the constant comparative method, discloses the following reasons why they do not register as members: no added benefits to current employment, difficulty in filling in the application forms, high cost of membership and lack of ambition to become accountants. The findings of this study provide insights to the professional accounting bodies and academics on the accounting graduates' lack of interest to become accountants.
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