A General Assessment of Professional Scepticism among Accountants in the Public Sector

Professional Scepticism

Authors

  • Erlane K Ghani UITM
  • Azleen Illias UNITEN
  • Kamaruzzaman Muhammad UITM
  • Mazurina Mohd Ali UITM

Abstract

This study showcases the development of a professional scepticism scale for public sector accountants in Malaysia. Subsequently, based on the professional scepticism scale, this study determines the level of professional scepticism among accountants in the public sector. The professional scepticism scale was developed using a quantitative approach via a questionnaire survey in this study. The questionnaire survey was completed by 200 accountants from various government departments throughout Malaysia. This study shows that the professional scepticism scale can be developed based on four traits: questioning the mind, suspending judgment, searching for knowledge and interpersonal understanding. Using the scale, this study shows that accountants in the public sector generally possess the traits of professional scepticism. However, the level of traits among accountants varies slightly. This study also shows that the traits of professional scepticism can be divided into sceptical mindset and sceptical attitude. Questioning mind and suspension on judgement represent the sceptical mindset, whereas search for knowledge and interpersonal understanding represents the sceptical attitude. The findings in this study contribute to the accounting literature by determining the level of professional scepticism among accountants in the public sector. A professional scepticism scale is available in the public sector to gauge the level of professionalism among its accountants. This study is the first adapted and modified according to accountant context in the public sector.

Author Biography

Erlane K Ghani, UITM

Erlane K Ghani is a Professor in Accounting, Universiti Teknologi MARA (UiTM). She teaches various accounting related subjects from Diploma to Master levels. She is actively involved in research activities focusing on accounting education and financial reporting among others. In addition, she is involved in consultancy projects providing expertise and training to organizations, local and international. She has assumed the role of Head of Teaching and Learning as well as the Head of System Management and Professional Development in the Institute of Leadership and Quality Management. In addition, she has also been a research fellow with the Accounting Research Institute, UiTM.

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Published

2024-12-24

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Articles