The purpose of this study is to assess the employability and digital technology skills needed by the world of work in the accounting field as required in the job advertisement. This study analyzed 532 job advertisements from four ASEAN countries. The employability skills framework is formulated as generic skills and personal attributes. Employers…

Purpose: The recent development in integrated reporting (<IR>) demonstrated a potential government tool for decision-making in allocating resources and developing sustainable policies for higher education institutions. This paper aims to examine the extent of the disclosure level of <IR> content elements in the annual reports of…

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…

Technologies are ubiquitous in the 21st century, and educators need to integrate relevant technologies into their teaching practices to meet stakeholders' expectations and keep abreast with the accounting profession's advancement. A mixed-method approach of quantitative and qualitative techniques was used in this study, with the latest version of…

Despite the importance of professional accounting education to the accounting profession, the issue of learning and delivering the approach of professional accounting education is under-researched. This paper examined whether student-centred pedagogy, is ideal for the professional accounting education from the perspective of professional…

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 determinants of environmental knowledge sharing behaviour among accounting educators through the lens of an extended theory of planned behaviour (TPB). Design/methodology/approach: A total of 95 accounting educators responded to a questionnaire survey. The data comprising information on attitude, subjective…

Aim/Purpose: The aims of this study are to assess the current information literacy skills of students undertaking Capstone projects, identify the gaps in students' ability to find and evaluate literature material, and prove the need for developing scaffolded online instructional materials to support students' research activities in Capstone…

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 paper highlights the need for a gamification approach in supporting the teaching and learning process of fundamental financial accounting at Universiti Putra Malaysia. It briefly reviews the already available gamification approaches from the literature, and addresses important issues in efficiently delivering the gamification exercise as part…

This research was undertaken to identify the learning approaches used by Malaysian secondary school students of Principles of Accounting in the context of ICT-supported learning environments. The revised Two-Factor version of the Learning Process Questionnaire (R-LPQ-2F) was adapted to appraise the learning approaches used, while the…

This study extends the social influence factor in the Unified Theory of Acceptance and Use of Technology (UTAUT) model by delineating it into coercive, normative, and mimetic pressures based on institutional theory. It investigates the role of each institutional pressure in influencing the behavioural intention of accounting lecturers in…

This paper investigates the relationship between gender, students' perceptions of accounting subjects, their learning approaches and the role of mobile app technology in accounting education. Based on a self-administered questionnaire developed and distributed to 153 respondents comprising of non-accounting students in Malaysia, it was found that…

The findings of this study reveal that it is unlikely for the interaction effects of situational context, namely educational technology experience (EXP), training frequency (TF), voluntariness (VOL), and class size (CSIZE), to influence accounting educators' intention to adopt educational technology. The original Technology Acceptance Model (TAM),…