Factors Influencing Continuing Professional Education Compliance Behavior among Accountants in Malaysia

Abstract

Purpose – This paper examines the factors influencing continuing professional education compliance behavior.

Design/methodology/approach – An online survey of professional accountants in Malaysia was carried out, yielding 228 valid responses. Theory of planned behavior (TPB) is used to develop the theoretical framework. The study used partial least square structural equation modelling (PLS-SEM) to validate the study’s instruments, examined the structural model and the predictive relevance of its model.

Findings – The outcomes confirm the suitability of both the TPB and PLS_SEM in the study of CPE compliance behavior among accountants in Malaysia. Result reveals CPE compliance behavior is significantly determined by intention, as well as significant relationship between attitude and perceived behavior control with CPE compliance intention.

Practical implications – Relevant authorities and CPE organizers may use the findings of the study to further understand the factors that could influence the intention and behavior of accountants with regards to CPE compliance, thus helps to generate a more effective strategies and policies to boost the CPE compliance rate among accountants.

Originality/value – This study investigates TPB in the context of CPE compliance behavior among accountants. In addition, the suitability of PLS=SEM as a statistical tool in examining the TPB as well as its implication for theory and practice were also deliberated.