Attitude, learning environment and current knowledge enhancement of accounting students in Malaysia

Soon-Yau Foong and Choo-Hong Khoo

Journal of Accounting in Emerging Economies, 2015, vol. 5, issue 2, 202-221

Abstract: Purpose - – The purpose of this paper is to examine the influence of accounting students’ attitude on their current knowledge enhancement intention and the moderating role of the learning environment on the attitude-intention relationship. The relationship between current knowledge enhancement intention and level of current knowledge acquired is also investigated. Design/methodology/approach - – Copies of a structured questionnaire were randomly distributed to 400 final-year accounting students from three major public universities and 243 completed questionnaires were analyzed. Findings - – Attitude is a significant predictor of students’ current knowledge enhancement intention, which, in turn, positively impacts their level of current knowledge. The learning environment significantly moderates the attitude-intention relationship. An inhibiting learning environment tends to accentuate the differences in current knowledge enhancement intention between students with good attitude and those with poor attitude toward current knowledge enhancement. Research limitations/implications - – The study has the limitations often associated with self-administered questionnaire research. The findings also may not be generalizable to other student and current knowledge settings. Practical implications - – There is a need to re-orientate the accounting curriculum design and the accounting academics’ attitude from one that is overly technical focussed to one that emphasizes on other competencies necessary for sustained professional success. Educators and teaching pedagogy that promotes a culture of lifelong learning and current knowledge enhancement among students should be encouraged. Originality/value - – This study fills the gap in the literature by examining the role of the learning environment not as a direct determinant of students’ attitude and their intention, but rather as a moderator of the attitude-intention relationship. The implication is that modifying the learning environment could facilitate or promote development of the desired attitude and hence, intention. The findings of this study support the moderating role of the learning environment in the relationship between current knowledge enhancement attitude and intention of accounting students in Malaysia.

Keywords: Accounting education; Attitude; Intention; Current knowledge; Learning environment; Self-direct learning (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaeepp:jaee-07-2012-0030

DOI: 10.1108/JAEE-07-2012-0030

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