Rahim, Mohd Syahrir and Saad, Ram Al Jaffri and Abd Wahab, Muhammad Syahir (2021) The perception of professional accountant towards the mandatory continuing professional education. International Journal of Accounting, Finance and Business (IJAFB), 06 (38). pp. 27-34. ISSN 0128-1844
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Abstract
Continuing professional education (CPE) is vital in the maintainance and development of knowledge and skills among professional accountant, thus ensuring they remain competent. The Malaysian Institute of Accountants (MIA) has reported a dicouraging compliance of mandatory CPE requirement among the professional accountant in Malaysia. This study therefore intends to explore the perception of the professional accountant in practice towards the CPE programs. The respondents of this study are the professional accountants in public practice in Malaysia. The findings from this study shows that professional accountants have positive perceptions towards the CPE in terms of its usefulness, quality and ease of participation. However, they gave negative response on the cost of CPE.
Item Type: | Article |
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Uncontrolled Keywords: | Continuing Professional Education, Accountants, Malaysia |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Tunku Puteri Intan Safinaz School of Accountancy (TISSA) |
Depositing User: | Mrs Nurin Jazlina Hamid |
Date Deposited: | 05 Jul 2022 08:22 |
Last Modified: | 05 Jul 2022 08:22 |
URI: | https://repo.uum.edu.my/id/eprint/28721 |
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