ABSTRACT
Career path is one of the important aspects of a student's life since it determines their future upon completing their studies. However, many students face dilemma in deciding their career due to many factors. Thus, this research intend to find out which is/are the factor/s that influence accounting students in UCSI University in choosing internal audit as their career options. This study was conducted among 198 respondents by using survey questionnaire. The primary data collected is being processed and analysed using the SPSS system. The tests carried out in SPSS were reliability test, Karl Pearson's Coefficient of correlation, multiple regression analysis and ANOVA. From the result of this study, it was found that only one factor, namely personal interest, had a strong relationship with dependent variable (internal audit). While another two independent variables (parental and peer influence and management training ground) had a weak relationship in choosing internal audit as career option.
- Malaysian Institute of Accountants. 2012, September. ISA 610 (Revised), Using the Work of Internal Auditors. Kuala Lumpur, Kuala Lumpur, Malaysia.Google Scholar
- Knechel, W. R., & Salterio, S. E. 2016. Auditing: Assurance and risk. Routledge.Google ScholarCross Ref
- Nickell, E. B., & Roberts, R. W. 2014. Organizational legitimacy, conflict, and hypocrisy: An alternative view of the role of internal auditing. Critical Perspectives on Accounting, 25(3), 217--221.Google ScholarCross Ref
- Güner, M. F. 2008. Stakeholders' perceptions and expectations and the evolving role of internal audit. Internal Auditing, 23(5), 21--33.Google Scholar
- [5] Zakiah, N. A., Yusof, M., Hasnah, H., & Ishak, I. 2016. Internal Audit Practice in Malaysian Public Sector Organizations.Google Scholar
- Plant, K., Barac, K., & De Jager, H. 2017. Developing early career professional auditors at work: What are the determinants of success?. Meditari Accountancy Research, 25(3), 368--390.Google ScholarCross Ref
- Ali, A. M., Saidin, S. Z., Sahdan, M. H., Rasit, M. H. H., Rahim, M. S., & Gloeck, J. D. 2012. Internal audit in the federal government organizations of Malaysia: the good, the bad and the very ugly. Asian Journal of Business & Governance, 2, 68--111.Google ScholarCross Ref
- Clune, R. R., & Gramling, A. A. 2012. Hiring recent university graduates into internal audit positions: Insights from practicing internal auditors. Current Issues in Auditing, 6(2), A1-A14.Google ScholarCross Ref
- Uyar, A., Güngörmüs, A. H., & Kuzey, C. 2011. Factors Affecting Students' Career Choice in Accounting: The Case of a Turkish University. American Journal of Business Education, 4(10), 29--38.Google Scholar
- Shumba, A., & Naong, M. 2012. Factors influencing students' career choice and aspirations in South Africa. Journal of Social Sciences, 33(2), 169--178.Google ScholarCross Ref
- Koech, J., Bitok, J., Rutto, D., Koech, S., Okoth, J. O., Korir, B., & Ngala, H. 2016. Factors influencing career choices among undergraduate students in public universities in Kenya: A case study of university of Eldoret. International Journal of Contemporary Applied Sciences, 3(2), 50--63.Google Scholar
- Whiston, S. C., & Keller, B. K. 2004. The influences of the family of origin on career development: A review and analysis. The Counseling Psychologist, 32(4), 493--568.Google ScholarCross Ref
- Ozdemir, N., & Hacifazlioglu, O. 2008. Influence of family and environment on students' occupational choices and expectations of their prospective universities. Social Behavior and Personality: an international journal, 36(4), 433--446.Google Scholar
- Middleton, E. B., & Loughead, T. A. 1993. Parental influence on career development: An integrative framework for adolescent career counseling. Journal of career development, 19(3), 161--173.Google Scholar
- Domenico, D. M., & Jones, K. H. 2006. Career aspirations of women in the 20th century. Journal of career and technical education, 22(2), n2.Google Scholar
- Hashim, H. M., & Embong, A. M. 2015. Parental and Peer Influences upon Accounting as a Subject and Accountancy as a Career. Journal of Economics, Business and Management, 3(2), 252--256.Google ScholarCross Ref
- Edwards, K., & Quinter, M. 2011. Factors influencing students career choices among secondary school students in Kisumu Municipality, Kenya. Journal of Emerging Trends in Educational Research and Policy Studies, 2(2), 81--87.Google Scholar
- Ko, H. H., Lee, T. K., Leung, Y., Fleming, B., Vikis, E., & Yoshida, E. M. 2007. Factors influencing career choices made by medical students, residents, and practising physicians. British Columbia Medical Journal, 49(9)Google Scholar
- Burton, F. G., Starliper, M. W., Summers, S. L., & Wood, D. A. 2014. The effects of using the internal audit function as a management training ground or as a consulting services provider in enhancing the recruitment of internal auditors. Accounting Horizons, 29(1), 115--140.Google ScholarCross Ref
- Christ, M. H., Masli, A., Sharp, N. Y., & Wood, D. A. 2015. Rotational internal audit programs and financial reporting quality: Do compensating controls help?. Accounting, Organizations and Society, 44, 37--59.Google ScholarCross Ref
- European Audit Committee Leadership Network, & Audit Committee Leadership Network. 2013. Challenges of the global internal audit function. The Audit Committee Leadership Summit (p. 6). Washington, DC: Tapestry Netwroks, INC.Google Scholar
Index Terms
- Factors Influencing Acounting Students in UCSI University in Choosing Internal Audit as Their Career Options
Recommendations
Factors That Influence the Undergraduate Accounting Students In UCSI University To Choose External Auditing As A Career Choice
EBIMCS '19: Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer ScienceIssues of the quality and the environment of audit programmes are crucial that to be comparable with the standards at the international level in order to keep on track to meet the industry needs. In this perspective, The development of the external ...
Study on Continuous Internal Audit System Modeling and Application
AIAM 2019: Proceedings of the 2019 International Conference on Artificial Intelligence and Advanced ManufacturingUnder the information environment the development of Continuous internal audit business model is inevitable and it will generally become the mainstream model. Based on the understanding of internal audit development in enterprises, it's found that most ...
The internal auditor's role in MIS development
The internal auditor's role during the design phase of an EDP application is unclear in many organizations. This article integrates recent literature with the authors' survey in an attempt to explain more precisely the potential role(s) of the internal ...
Comments