Determinants of intention to become tax agents among accounting student

There is an insufficient number of tax agents in Malaysia. This insufficiency could be due to the intention to become tax agents among accounting students. Theory of Planned Behavior indicates that behavioral intention is the main predictor of actual behavior. Hence, this study attempts to investigate the determinants of factors that could influence the accounting students to become tax agents. In order to determine the intention of accounting students to become tax agents, this study uses the Theory of Planned Behavior as the fundamental theory. The first objective of the study was to determine whether attitude towards becoming tax agents influences the intention to become tax agents among accounting students. The second objective of the study was to determine whether subjective norms influences the intention to become tax agents among accounting students. The last objective was to determine whether perceived behavioral control (self-efficacy and knowledge on tax agent requirements) influences the intention to become tax agents among accounting students. Questionnaire survey were used for data collection. Reliability, validity, descriptive and multiple regression analyses were conducted using the data collected from 330 respondents chosen by using the convenience sampling techniques. The result of multiple regression analyses shows that the independent variables tested can explain 58% variances towards the intention to become tax agents. Hence, the model used in this study were supported being suitable and it was able to predict the dependent variable; intention to become tax agent. From the research findings, it was found that independent variables that influence the intention to become tax agent were attitude, subjective norm and self efficac

Intention to Become Tax Agents among Accounting Students in Malaysia

There are an insufficient number of tax agents in Malaysia. This insufficiency could be due to the intention to become tax agents among accounting students. Theory of Planned Behaviour indicates that behavioural intention is the main predictor of actual behaviour. Hence, this study attempts to investigate the determinants of factors that could influence the accounting students to become tax agents. In order to determine the intention of accounting students to become tax agents, this study uses the Theory of Planned Behaviour as the fundamental theory. The first objective of the study was to determine whether attitude towards becoming tax agents influences the intention to become tax agents among accounting students. The second objective of the study was to determine whether subjective norms influence the intention to become tax agents among accounting students. The last objective was to determine whether perceived behavioural control (self-efficacy and knowledge on tax agent requirements) influences the intention to become tax agents among accounting students. Questionnaire survey was used for data collection. Reliability, validity, descriptive and multiple regression analyses were conducted using the data collected from 330 respondents chosen by using the convenience sampling techniques. The result of multiple regression analyses shows that the independent variables tested can explain 58% variances towards the intention to become tax agents. Hence, the model used in this study were supported being suitable and it was able to predict the dependent variable; intention to become tax agent. From the research findings, it was found that independent variables that influence the intention to become tax agent were attitude, subjective norm and self-efficacy

Accountants Role in Achieving Sustainable Production through Integrated Thinking

Background - Reacting to the Sustainable Development Goals (SDGs) could be a way for all stakeholders to build collective value, and corporations will be a powerful driving force in driving stakeholders toward a common objective. At all levels, sustainability necessitates several behavioural changes. Accountants play a critical role in assisting in the translation and conformation of government-level commitments to organisational accomplishments within the SDG targets. Purpose - This study adds to the growing body of knowledge on sustainable development goals and integrated thinking. There have been few studies on accountants' role in achieving the SDGs through integrated thinking. As a result, the goal of this study is to add to the current literature on how accountants can help achieve the SDGs by acting in accordance with their roles. Design/methodology/approach - In this study, a quantitative research design will be used. The trade and industry sector will be targeted because it employs 69 percent of Malaysia Institute of Accountants (MIA) members. Selangor will be the focus of the study because it has 42 percent of the 37,493 members. This study will use an online questionnaire as a research tool. The snowball sampling technique and the convenience sampling technique would be used. Findings/Expected Contributions - The investigation will determine whether accountants in the organization's management intend to engage in sustainable production. Accountants are expected to use their position in an organisation to function as a driver for the organization's long-term development. Research limitations - Because compliance with SDG goals is voluntary and not mandatory, it is expected that few businesses will intend to comply. Originality/value - Every business, whether it is a start-up or a multinational corporation, strives to maximise profit while minimising costs. As a result, rather than seeing the SDGs as a moral obligation or a benefit, businesses see them as an unneeded burden

Accountants Role in Achieving Sustainable Production

Understanding sustainable production is becoming increasingly important for production and operations managers, mainly due to a shortage in natural resources. Sustainability requires many changes in behavior at all levels. This study mainly will look into the role of accountants. Purpose – This research has the potential to contribute to the national strategic agenda on achieving the Sustainable Development Goals (SDG). Organization that concentrate on a mission dedicated to creating benefit for others, enhancing the world in which we work, and empowering the organization at all stages will be able to enhance their potential to push profit over time and build sustainable value. The accountants play a vital role in the process of helping to translate and conform government-level commitments to accomplishments at the organizational level within the SDG targets