This study examines if the learning agility quotient (LAQ) is an important determinant for the work readiness of graduating accounting students in the Fourth Industrial Revolution (IR4.0) environment. Using a questionnaire survey involving 275 respondents, we find that those with higher intelligence quotient (IQ) and emotional quotient (EQ) have…

Although accounting is perceived as a numerical discipline, previous research has produced useful insights suggesting that non-proficiency in English language affects accounting education among some Asian students. However, there is a gap in the literature in terms of understanding how exactly accounting lecturers encounter this problem in the…

This research investigates the factors influencing plagiarism from the perspective of the fraud diamond framework. It aims to obtain empirical evidence that higher pressure, opportunity, rationalization, and competencies influence an increase in plagiarism. Currently, information technology has rapidly advanced, and artificial intelligence has…

Purpose: This study aims to explore the extrinsic and intrinsic motivational factors that affect accounting students' acceptance behaviour towards the online component of blended learning (OCBL) in the context of COVID-19. Design/methodology/approach: A sample of 354 accounting students from a Malaysian public university was selected. Confirmatory…

This study aims to examine employers' expectations of knowledge and skills in accounting graduates before hiring them. Using a qualitative approach on accounting practitioners and academics, this study shows that the expectations employers place on accounting students in the Industry 4.0 environment is set to change significantly, particularly in…

Purpose: This paper compares and contrasts graduate accountant skills and employers' expectations in South East Asia (SEA). Design/methodology/approach: We analyse the employers' expectation performance gap (EPG) in three countries -- Indonesia, Malaysia and Vietnam -- to provide a reflection on current professional accounting development in SEA.…

This paper presents a compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and…

The authors examine the issue of employability of university accounting students from the perspectives of accounting firm employers, junior auditors, accounting lecturers, and accounting students. Areas of investigation include perceived importance of employability skills and desirable personal qualities; and early employment problems encountered…

Graduate employability has become an issue since there are broad mismatches between the acquired graduate skills from university and the required skills by employers. While previous researches have outlined the salient skills that need to be embedded in graduate education, to date no studies have attempted to methodically identify and synthesize…

This paper reports the effect of a moral education programme on the ethical judgement making ability of university students. The programme comprises two forms of intervention: a dedicated ethics course and subsequent practical training. A total of 113 accounting students from six Malaysian universities participated in a longitudinal study…

Professional commitment is significant to the accounting profession as it leads to greater sensitivities towards ethics issues and increases job involvement. This study argues that professional commitment towards accounting profession is developed during tertiary education or at the anticipatory socialization phase. The significance of…

Purpose: The purpose of this study is to determine the undergraduate students' performance in the Faculty of Business and Accountancy, University of Malaya and the factors influencing the performance of the undergraduate students. Design/methodology/approach: The performance of the undergraduate students in this study is measured by their…