Developing a Framework for Accounting Students’ Career Path in Forensic Accounting

Mohamad Shahril Isahak, Yusri Hazrol Yusoff, Shukriah Saad and Mohamad Ezrien Mohamad Kamal
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Mohamad Shahril Isahak: Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia
Yusri Hazrol Yusoff: Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia
Shukriah Saad: Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia
Mohamad Ezrien Mohamad Kamal: Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 3, 580-586

Abstract: Forensic accounting has gained increasing importance in Malaysia, particularly following high-profile financial scandals. Despite growing interest, there is a lack of clear guidance for accounting students regarding career opportunities and the skillset required for forensic accounting. This study aims to develop a framework to understand the career preferences of accounting students toward forensic accounting, focusing on the roles of intrinsic and extrinsic motivations and the mediating effect of intention on students’ career decisions. Data were collected from accounting students at UiTM through a survey questionnaire based on the Likert scale. The analysis identified four primary variables: intrinsic motivation, extrinsic motivation, intention, and career choice. The results show that intrinsic and extrinsic motivations significantly influence students’ decisions to pursue forensic accounting, with the intention also serving as an effective mediator. UiTM is recommended to enhance its career development programs by increasing students’ exposure to forensic accounting and highlighting the skills and opportunities in this field. The university should also strengthen the integration of career guidance initiatives to support students in making informed decisions about their future careers. Furthermore, professional accounting bodies should consider aligning their recruitment strategies with the factors that motivate students, ensuring continued interest in forensic accounting and helping to address the growing demand for professionals in this field.

Date: 2025
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