The Internal Circumstances that Encourage Corporate Entrepreneurship in the Accounting Profession in the Northern Region of Malaysia

  • Hooi Kun Lee School of Business and Communications, Veritas University College
  • Gary Tan Peng Liang School of Business and Communications, Veritas University College
Keywords: Organization Structure, Rewards and Recognition Policies, Time and Resources Available, Management Support, Organizational Culture


The word "corporate entrepreneurship" refers to entrepreneurial activity within the organization. Corporate entrepreneurship is valuable to the degree that it is used as a tactic to engage in a continuous process of entrepreneurial actions to obtain a strategic edge. In today's competitive economy, a lack of entrepreneurial behavior can be a blueprint for failure. With that in mind, this research, through an examination of the literature and quantitative empirical analysis, focused on the relationships between corporate's internal elements and the context of corporate entrepreneurship in the accounting profession. Furthermore, the study also determines the most crucial corporate's internal element that impacting corporate entrepreneurship in the accounting profession. All criteria were met to ensure that the research was conducted according to ethical research principles. Data was collected using a structured questionnaire selected from Corporate Entrepreneurship Assessment Instrument (CEAI) 48 Likert-style, where 553 respondents from the accounting profession participate in the survey. The study found that positive and significant relationships exist between all corporate's internal elements: organization structure, rewards and recognition policies, time and resources available, management support, and organizational culture. This study provides guidance and insight to the accounting profession into fostering entrepreneurial success and the impact of the five corporate's internal elements in achieving sustainability and a competitive edge. It is recommended that further research be undertaken to examine the interaction between external factors which have a certain degree of effect. More precisely, the models should examine the relationship between internal and external factors which have the most significant influence in the sense of corporate entrepreneurship.


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How to Cite
Lee, H. K., & Gary Tan Peng Liang. (2021). The Internal Circumstances that Encourage Corporate Entrepreneurship in the Accounting Profession in the Northern Region of Malaysia . The Journal of Management Theory and Practice (JMTP), 2(4), 74-81.
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