Conceptual framework of the research
In order to answer the research question, this study will employ a qualitative
interpretive research methodology with exploratory research study. Qualitative
research methodology approach is represented by distinctive techniques and tools
[18]. It involves non-numeric data to provide a deeper understanding of phenomena
within its context and creates a strong relationship between the phenomena under
study and the researcher [6]. This method provides the best gaining insight to
comprehend the issues. Data will be collected through interviews from accountants
(including junior, senior accountants and accountants who involve as managers of
small to medium accounting practices), academics and representatives from
accounting professional regulators in Malaysia. The range of their industry setting
helped to understand the phenomena in a broader scope.