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

PALANIMALLY Yamuna Rani|TAZILAH Mohd Danial Afiq Khamar|MOHAMAD Zam Zuriyati|RAMASAMY Meenah|RAMDAN Mohamad Rohieszan|SYARIFF M. FUAD Dayang Rafidah|ALWI Noral Hidayah
한국유통과학회 (Korea Distribution Science Association)|2024.02|유통과학연구 (Journal of Distribution Science)|제22권 제2호|pp. 41-50|DOI 10.15722/jds.22.02.202402.41

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참고문헌

키워드

MotivationResilienceDistribution of SkillAccounting Personnel

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.

Abstract

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.

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