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