Distribution of Skill and Encouraging Motivation to Enhance Resilience: Evidence from Accounting Personnel During COVID-19 Crisis

• 영문명: Distribution of Skill and Encouraging Motivation to Enhance Resilience: Evidence from Accounting Personnel During COVID-19 Crisis
• 발행기관: 한국유통과학회
• 저자명: Yamuna Rani PALANIMALLY Mohd Danial Afiq Khamar TAZILAH Zam Zuriyati MOHAMAD Meenah RAMASAMY Mohamad Rohieszan RAMDAN Dayang Rafidah SYARIFF M. FUAD Noral Hidayah ALWI
• 간행물 정보: 『유통과학연구(JDS)』제22권 제2호, 41~50쪽, 전체 10쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2024.02.29

영문 초록

Purpose: This study aims to identify the distribution of skill evolution for accounting personnel during the health crisis and investigate the impact of accounting skills in developing resilience among accounting personnel. Research design, data, and methodology: A total of 131 respondents of accounting personnel participated in a self-administered survey questionnaire. This data is analysed using the partial least square structural equation modeling. Results: The results show that accounting skills, digital skills, and writing skills have a significant impact on developing accounting personnel’s motivation, subsequently leading to resilience. Conclusions: This study adds to the literature on the new requirements and future profiles of Malaysian organisation and the accounting profession. This will be a good reference for the practitioners to identify the relevant skills required for accountants after the pandemic. Furthermore, this study includes encouraging motivation and skills to improve resilience in the Malaysian context further to understand the push factors on skills evolution among the accountants. Higher education institutions with accounting courses would consider the potential future skills of accountants to meet market demands on time when updating the institutions’ curricula program. Hence, the relevant skills required can be developed and practiced at the education level, especially secondary and tertiary levels.

목차

1. Introduction

2. Literature Review

3. Research Methods

4. Result

5. Discussions and Implication

6. Conclusion

References

키워드

Distribution of Skill Resilience Accounting Personnel Motivation