Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

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

Attitude, learning environment and current knowledge enhancement of accounting students in Malaysia 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting in Emerging Economies Emerald Publishing

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

Download PDF
20 pages

Loading next page...
 
/lp/emerald-publishing/attitude-learning-environment-and-current-knowledge-enhancement-of-jd9sMHJb6a

References (54)

Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
2042-1168
DOI
10.1108/JAEE-07-2012-0030
Publisher site
See Article on Publisher Site

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.

Journal

Journal of Accounting in Emerging Economies – Emerald Publishing

Published: May 1, 2015

There are no references for this article.