The Intention of Empowering Excellence on the Path to Professional Qualification in Sustainable Development and Governance

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

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URL: https://www.researchgate.net/publication/374174648...

Abstract

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.

Item Type:	Article
Keyword:	: intention, Certified internal auditor qualification, CIA, Malaysia, professional qualification, sustainability, Theory of Planned Behavior, SDG4
Subjects:	H Social Sciences > HC Economic history and conditions > HC10-1085 Economic history and conditions > HC79 Special topics Including air pollution, automation, consumer demand, famines, flow of funds, etc. J Political Science > JK Political institutions and public administration (United States) > JK1-9993 Political institutions and public administration(United States) > JK1-9593 United States > JK404-1685 Government. Public administration
Department:	FACULTY > Labuan Faculty of International Finance
Depositing User:	ABDULLAH BIN SABUDIN -
Date Deposited:	10 Jun 2024 14:47
Last Modified:	10 Jun 2024 14:47
URI:	https://eprints.ums.edu.my/id/eprint/38803

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