As Malaysia launched its National Key Economic Areas, biodiversity has been identified as one of the entry point projects for one of the sectors that will drive Malaysia towards high-income status i.e. tourism. Biodiversity, however, is facing a crisis, due to the development of business operation that has direct or indirect contribution to biodiversity loss. Despite the growing concern on biodiversity issue, previous studies have put more focus on general sustainability or environmental reporting issues. This paper aims to provide an analysis on the extent of biodiversity information disclosed by the top 100 Malaysian public listed companies and to see whether there is significant difference, in terms of reporting, between companies from different categories of biodiversity risk. The findings show 80 of the Malaysian companies disclose information regarding biodiversity with ‘mission statement’ being the highest reported biodiversity related item. There is also significant difference, in the context of biodiversity reporting, between companies from different categories of biodiversity risk. Further analysis shows companies with higher biodiversity risk (red-zone) provide more reports on biodiversity related information leading to a statistically significant difference from companies with lower biodiversity risk i.e. amber-zone and green-zone.
The goal of Malaysia is to achieve 60,000 professional accountants in 2020 but currently in 2016, Malaysia had only generated approximately 33,000 numbers of accountants. Hence, this research tend to explore the preferences of accounting students from Malaysia's private and public universities to have a professional qualification as chartered accountant. The questionnaire has been distribute to accounting students at public and private universities in Selangor, and 337 is usable. The selected universities are UPM and UKM which representing public universities while UTAR and MMU represent private universities. The selected universities have been recognized by MIA and have been recognized to hold a good rank in Malaysia and internationally. The objectives of this study are to determine the preference to be chartered accountant by identifying relationship or differences of intrinsic, extrinsic and demographic (namely gender, age, race and CGPA) factors. The result indicates intrinsic and extrinsic factors have significance relationship towards students' preference to be chartered accountant. Meanwhile for demographic factors, only race and CGPA have significance differences towards students' preference to be chartered accountant.
This study investigates the awareness of secondary school students towards accountancy as a profession due to the shortage of qualified accountants required by Malaysia government in the era 2020. A lack of information/misinformation about what accounting is and what accountants do which caused the school leavers having less awareness regarding the accountancy profession. There are four factors that been tested; namely as gender, personal interest, level of difficulties for accounting subject as well as knowledge and career prospects. The study focuses on secondary school students and 270 students who taking Principle of Account subject at Segamat, Johor and Muadzam Shah, Pahang secondary. The analysis of data utilizes the statistical package of SPSS. The result revealed that personal interests as well as knowledge and career prospects have significant relationship with the awareness of students towards accountancy as a profession. Meanwhile gender and level of difficulties for accounting subject do not have significance difference/relationship with the awareness of students towards accountancy as a profession.
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