The increasing demands for accountants in the future have resulted in an increased number of students enrolling in the accounting programmes of Malaysian universities. This expansion, however, has caused some concern about whether these students are likely to succeed in their studies. This study, therefore, aims to examine the factors that drive the academic performance of accounting students at Malaysian universities. The factors included gender, ethnic groups, type of secondary school, sponsorship, and family income. The students’ academic performance was represented by their cumulative grade point average (CGPA) obtained at the end of their programs. The study used a quantitative research design using secondary data of 367 undergraduate accounting students graduated in 2016 from the Universiti Utara Malaysia (UUM) for analysis. The findings suggested that there were significant differences in students’ academic performance related to ethnic groups, type of secondary school, and .....

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Over the years, employers have raised concerns over their dissatisfaction with the skills and knowledge demonstrated by accounting graduates that enter the workforce. One of the IT skills that practitioners felt insufficient was the graduates’ capability to use accounting software applications. This study investigates the moderating effect of gender on the behavioural intention to use accounting software among university students. The technology acceptance model and theory of planned behaviour were used to develop a research model. Data from 438 students, analysed using partial least square structural equation modelling technique, suggested that perceived usefulness, attitude, and perceived behavioural control can influence students’ likelihood to use the accounting software. Gender only moderates the relationship between ease of use and accounting software use intention. The study’s findings benefit accounting professional bodies, managers, software vendors, and technology consu.....

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