Journal of Accounting and Finance in Emerging Economies Vol. 3, No 2, December 2017 179 Volume and Issues Obtainable at Center for Sustainability Research and Consultancy Journal of Accounting and Finance in Emerging Economies ISSN: 2519-0318 ISSN (E) 2518-8488 Volume 3: Issue 2 December 2017 Journal homepage: www.publishing.globalcsrc.org/jafee Relationship between Situational Inhibitors and Informal Learning amongst Accountants 1 Muhammad Syahir Abdul Wahab, 2 Mohamad HisyamSelamat, 3 Ram Al-JaffriSaad, 4 Mohd. Amir MatSamsudin 1,3,4 TunkuPuteriIntanSafinaz School of Accountancy, Universiti Utara Malaysia, 06010 UUM Sintok, Kedah DarulAman, Malaysia. 2 SEGi University, Faculty of Business, Accounting and Management, 47810 Petaling Jaya, Selangor Darul Ehsan, Malaysia. ARTICLEDETAILS ABSTRACT History Revised format: Nov 2017 Available online: Dec 2017 Purpose: Informal learning activities are important for chartered accountants in public accounting firms to develop and maintain knowledge and skills within the professional environment. However, recent evidence indicates that situational inhibitors to the learning exist in their working environment. Thus, the objective of this research is to examine the relationship between situational inhibitors and informal learning activities amongst the accountants. Design/Methodology/Approach: A total of 260 chartered accountants in the firms across Malaysia participated in this study. The data of the study was collected through mail survey approach and analysed using correlation analysis. Findings: The findings indicated that lack of time and lack of support from others inhibited the accountants’ informal workplace learning activities. The evidence suggests that accountants who face these two constraints at the workplace, would be less likely to engage in informal learning activities. Implications/Originality/Value: This study adds to previous literature by testing the relationship between situational inhibitors and the accountants’ informal learning activities. Practically, the research findings are critical for accounting profession in developing appropriate strategies to overcome the identified problems. © 2017 The authors, under a Creative Commons Attribution- NonCommercial 4.0 Keywords Accountant, Continuing Professional, Education, Informal Learning, Situational Inhibitors, Survey JEL Codes:C42,D83 Corresponding author’s email address: syahir@uum.edu.my Recommended citation:Wahab,M.S.A., Selamat,M.H.S., Saad,R.A.J. &Samsudin, M.A.M., (2017).Relationship between Situational Inhibitors and Informal Learning amongst Accountants.Journal of Accounting and Finance in Emerging Economies, 3(2) 179-185.DOI: https://doi.org/10.26710/jafee.v3i2.78 1. Introduction Over the last decades, corporate strategy and organizational learning studies have discovered that workplace learning is the foundation for the organizations to sustain competitiveness in a rapidly transforming economic environment (Alfonso, 2017; Sambrook, 2005; Senge, 1990). Although workplace learning can be categorized into formal (for instances, courses, seminars and conferences) and informal (for examples, reading, knowledge sharing and discussion) (Cofer, 2000), much of learning in the