Determinants of intention towards indebtedness amongst government servants : Moderating effect of accounting literacy and financial literacy.

Worsen household debts annihilate financial vulnerability as government servants in a fraction of the emerging economy, Malaysia is not to be missed. Debt proliferations are what they are likely to defer to increase personal indebtedness, thus can lead to bankruptcy. Sequel to the theory of planned...

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Main Author:	Asli, Ani Asmaa
Format:	Thesis
Language:	eng eng eng
Published:	2022
Subjects:	HG Finance
Online Access:	https://etd.uum.edu.my/10756/1/permission%20to%20use-NOT%20ALLOWED.pdf https://etd.uum.edu.my/10756/2/s902681_01.pdf https://etd.uum.edu.my/10756/3/s902681_02.pdf
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id	my-uum-etd.10756
record_format	uketd_dc
spelling	my-uum-etd.107562023-11-26T08:10:34Z Determinants of intention towards indebtedness amongst government servants : Moderating effect of accounting literacy and financial literacy. 2022 Asli, Ani Asmaa Sawandi, Norfaiezah Saad, Ram Al-Jaffri College of Business (COB) College of Business HG Finance Worsen household debts annihilate financial vulnerability as government servants in a fraction of the emerging economy, Malaysia is not to be missed. Debt proliferations are what they are likely to defer to increase personal indebtedness, thus can lead to bankruptcy. Sequel to the theory of planned behaviour (TPB) adopted as the theoretical underpinning, the present study examines the moderating effects of accounting literacy and financial literacy on the relationship between the intention towards indebtedness and its determinants. The independent variables under consideration are attitude towards indebtedness, subjective norms, perceived behavioural control, lifestyle, religious obligation, and risk behaviour. A total of 377 respondents from Northern Malaysia were drawn to elicit data through self-administered survey questionnaires. Structural equation modelling (SEM) was used to analyse the data through partial least square (PLS) path modelling. A total of twenty hypotheses were tested, of which eight are on direct relationship while twelve are with the moderating effects. The result shows that; seven hypotheses, representing 35% of the total, are supported. Of this number, four have a direct significant relationship with the intention towards indebtedness, while the remaining three have reflected a significant relationship through the moderating effect of accounting literacy and financial literacy. The study concluded by highlighting the practical, methodological, and theoretical implications. Finally, limitations are discussed, and recommendations for further research are provided. If the recommendations are followed, they may help the government, policymakers, regulators, practitioners, and other stakeholders mitigate the negative consequences of accounting illiteracy and financial illiteracy among government employees throughout Malaysia. 2022 Thesis https://etd.uum.edu.my/10756/ https://etd.uum.edu.my/10756/1/permission%20to%20use-NOT%20ALLOWED.pdf text eng staffonly https://etd.uum.edu.my/10756/2/s902681_01.pdf text eng staffonly https://etd.uum.edu.my/10756/3/s902681_02.pdf text eng staffonly phd doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Sawandi, Norfaiezah Saad, Ram Al-Jaffri
topic	HG Finance
spellingShingle	HG Finance Asli, Ani Asmaa Determinants of intention towards indebtedness amongst government servants : Moderating effect of accounting literacy and financial literacy.
description	Worsen household debts annihilate financial vulnerability as government servants in a fraction of the emerging economy, Malaysia is not to be missed. Debt proliferations are what they are likely to defer to increase personal indebtedness, thus can lead to bankruptcy. Sequel to the theory of planned behaviour (TPB) adopted as the theoretical underpinning, the present study examines the moderating effects of accounting literacy and financial literacy on the relationship between the intention towards indebtedness and its determinants. The independent variables under consideration are attitude towards indebtedness, subjective norms, perceived behavioural control, lifestyle, religious obligation, and risk behaviour. A total of 377 respondents from Northern Malaysia were drawn to elicit data through self-administered survey questionnaires. Structural equation modelling (SEM) was used to analyse the data through partial least square (PLS) path modelling. A total of twenty hypotheses were tested, of which eight are on direct relationship while twelve are with the moderating effects. The result shows that; seven hypotheses, representing 35% of the total, are supported. Of this number, four have a direct significant relationship with the intention towards indebtedness, while the remaining three have reflected a significant relationship through the moderating effect of accounting literacy and financial literacy. The study concluded by highlighting the practical, methodological, and theoretical implications. Finally, limitations are discussed, and recommendations for further research are provided. If the recommendations are followed, they may help the government, policymakers, regulators, practitioners, and other stakeholders mitigate the negative consequences of accounting illiteracy and financial illiteracy among government employees throughout Malaysia.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Asli, Ani Asmaa
author_facet	Asli, Ani Asmaa
author_sort	Asli, Ani Asmaa
title	Determinants of intention towards indebtedness amongst government servants : Moderating effect of accounting literacy and financial literacy.
title_short	Determinants of intention towards indebtedness amongst government servants : Moderating effect of accounting literacy and financial literacy.
title_full	Determinants of intention towards indebtedness amongst government servants : Moderating effect of accounting literacy and financial literacy.
title_fullStr	Determinants of intention towards indebtedness amongst government servants : Moderating effect of accounting literacy and financial literacy.
title_full_unstemmed	Determinants of intention towards indebtedness amongst government servants : Moderating effect of accounting literacy and financial literacy.
title_sort	determinants of intention towards indebtedness amongst government servants : moderating effect of accounting literacy and financial literacy.
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2022
url	https://etd.uum.edu.my/10756/1/permission%20to%20use-NOT%20ALLOWED.pdf https://etd.uum.edu.my/10756/2/s902681_01.pdf https://etd.uum.edu.my/10756/3/s902681_02.pdf
_version_	1783729425337024512

Determinants of intention towards indebtedness amongst government servants : Moderating effect of accounting literacy and financial literacy.

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