Chartered Accountant as Career Preference in Malaysia: Role of Conscientiousness and Neuroticism

This study examines the moderating effects of neuroticism and conscientiousness on the relationship between perceived environmental factors, people-related factors and behaviour capability with accounting undergraduates'/graduates' preference to practice as chartered accountants. Questionnaires were distributed to 400 accounting graduates and undergraduates in Malaysia. Findings show high on conscientiousness moderates the relationship between perceived environmental factors and the accounting undergraduates'/graduates' preference to practice as chartered accountants. Meanwhile, high on conscientiousness moderates only the relationship between perceived behavioral capability and the accounting graduates' preference to practice as chartered accountants but not to the accounting undergraduates. Conscientiousness, however, does not moderate the relationship between perceived people-related factor and the accounting undergraduates'/graduates' preference to practice as chartered accountants. In addition, neuroticism does not moderate the relationship between perceived environmental factors, people-related factor and behavioral factor and the accounting undergraduates'/graduates' preference to practice as chartered accountants.