FOUNDATION STUDENT PERSPECTIVES ON ACCOUNTING PROGRAMME OFFERINGS

Abstract

In the past five years, research exploring accounting programs from the perspective of Social Cognitive Theory (SCT) has been scarce, particularly in Malaysian contexts. Existing studies often focus on settings outside Malaysia. The predominant methods employed were quantitative, with fewer instances of qualitative approaches. In practice, there is a high demand for professional accountants in Malaysia, as the government aims to have 60,000 professional accountants by 2030. However, the number of certified accountants currently falls below 70%. Due to the theoretical and practical gaps, this study aims to identify reasons accounting programmes should be offered at the National Defence University of Malaysia (NDUM) through the lens of SCT. This study employed qualitative methods aligned with an interpretive research philosophy, utilising surveys as a research strategy, supporting documents and observations. The sample of this study consisted of 28 foundation students following the Introduction to Accounting course during Semester 1, 2023/2024, using a purposive sampling technique. In the behavioural element, findings showed two factors in this element, including interest in accounting and hard work. Meanwhile, three factors in the cognitive element were revealed, which comprised fostering knowledge on financing, possessing basic accounting knowledge, and the nature of the accounting subject. In the environmental element, two factors were observed in this element, consisting of the influence of parents, role models and lecturers, as well as the high demand for employment. Theoretically, this study contributes to adding value to the existing literature and theory development. Practically, it contributes to the potential that accounting programmes can be offered at NDUM.