The aim of this study is to examine the significant of Islamic ethics in the development of ethicalaccounting graduates through accounting educator’s perspectives. This paper used a survey questionnaire to collect data from accounting educators from eight public universities in Malaysia. Survey items were developed based on Islamic ethics instrument adapted from AAOIFI Code of Ethics for Accountants and Auditors (1998), and Accounting Ethical Development model (Fisher et al., 2005). The findings provide evidence that accounting educators have similar consensus that Islamic ethics principles were acceptable and important to be incorporate in accounting curriculum in order to generate ethical future accountants. Further, respondent encourage accounting educators to integrate Islamic ethics in their teaching and learning process. Overall, the findings of the study are expected to provide a guideline for the university administrator to enhance the improvement of accounting curriculum..

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The objective of this paper is to examine the significance of Islamic ethics principles towards quality accounting practices. This paper also explores the suitability of Islamic ethics principles to be integrated in accounting education to develop ethical accounting students. A quantitative research method through questionnaire was adopted to collect data. The sample of this paper consists of 195 accounting educators from Malaysian public universities. The finding reveals that Islamic ethics principles were suitable in directing user towards Islamic behavior. The results of a correlations analysis indicated that Islamic ethics principles positively and significantly correlated with quality accounting practice and the development of ethical accounting students. Thus, the study suggests that education system should emphasize on student’s moral development and consider integrating Islamic ethical principles in the accounting curriculum..

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Kajian ini bertujuan untuk meninjau persepsi guru terhadap kepentingan amalan pengajaran dan pembelajaran abad 21 dalam sesi PdP mereka bagi tujuan pembangunan pelajar. Kajian ini merupakan kajian kuantitatif dan menggunakan soal selidik sebagai instrumen untuk mengumpul data dari sampel kajian. Instrumen kajian diadaptasi dan diubahsuai dari model Partnership for 21st Century Skills mengikut keperluan persoalan kajian. Soal selidik mengandungi lapan dimensi amalan pengajaran dan pembelajaran abad ke 21. Pemilihan sampel kajian menggunakan persampelan secara rawak. Sampel kajian terdiri daripada 242 orang guru daripada 34 buah sekolah di daerah Kinta Utara, Perak. Berdasarkan dapatan kajian, tiga kemahiran amalan pengajaran dan pembelajaran abad 21 guru di daerah Hulu Kinta yang tertinggi adalah dimensi kemahiran penyelesaian masalah, kemahiran komunikasi dan kemahiran pemikiran kritikal. Manakala dimensi amalan pengajaran dan pembelajaran abad 21 yang terendah adalah adalah dimensi ke.....

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Issues regarding financial literacy have gained attention and highly debated topics among scholars due to recent global financial scandal has led the government to emphasize on financial education towards its citizen. Emphasizing on financial knowledge is importance to improve nation financial well-being and contribute to country healthy economy. Furthermore, entrepreneurship is seen as one of the many leaps towards a country’s growth as it represents an important source of employment, while the youth are the ones responsible of its advancements. The purpose of this paper is to explore the issues regarding financial literacy and it’s important as a medium that led to entrepreneurship intention among Malaysian accounting students. This study adopted quantitative survey method to collect data among 238 undergraduates accounting students from four public higher education institutions in Malaysia. The survey instruments includes 20 items that measure the level of financial literacy and.....

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This study explores the effects of financial literacy and financial behaviour on entrepreneurial motivation among accounting students in Malaysia?s public universities. University students? financial literacy level and financial behaviour level are also explored. This study employed a quantitative survey method and used twenty financial items and ten entrepreneurship motivation items to answer the research questions. A total of 530 accounting undergraduates from three public universities in Malaysia were given a financial and entrepreneurial test. To get results, data were analysed using mean and frequency analysis, a reliability test, Pearson?s product-moment analysis and regressions. Our findings demonstrated that the accounting students? financial literacy and financial behaviour was at a moderate level. However, accounting students possessed a high level of entrepreneurship motivation. Supporting past research, this study found that financial literacy and financial behaviour affect.....

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Virtual learning environment (VLE) has been introduced in educational institutions such as schools, colleges, and universities to encourage a systematic online teaching and learning platform. This paper aims to examine the effect of social factors, self-efficacy, and technological support on the utilization of VLE in the educational process. A quantitative approach was employed and the data was collected through a set of questionnaires administered to selected respondents. A total of 356 accounting teachers from secondary schools in Peninsular Malaysia were chosen as the samples. A reflective measurement model in partial least square-structural equation modeling was utilized to measure the effect of the exogenous latent variable on the endogenous latent variable. Results indicated that social factors namely (colleagues, administrators, and school culture) significantly affect the use of VLE among teachers. Further, self-efficacy and technological support namely (facilities quality, int.....

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