Learning preferences among undergraduate accounting students might vary considerably and are still largely unexplored although their findings might be useful for lecturers to improve learning and teaching strategies. Students’ preferences in selecting the appropriate learning strategies can help improve their understanding and lead to improved competency for better academic achievement. This study examined students’ preferences towards learning strategies and the differences in learning strategies among accounting students in Universiti Malaysia Terengganu, between genders. The data were collected using online survey completed by accounting undergraduate students from Year 1 until Year 3 for the academic session 2018/2019. 150 students responded to the online survey, with 32% response rate. Using a revised two-factor version of the Study Process Questionnaire, the survey assessed deep and surface approaches in learning preferred by the students. The results showed that deep learning approach scored a higher mean of 3.36 compared to surface learning and gender was found insignificantly related to the preferred learning approach. This finding suggests that the use of deep approach (for example, active learning or student-centered learning) is to encourage better learning process that would contribute to better academic performance and teaching strategy practices among accounting students.
This study examined biological asset information that has been reported by companies in Malaysia and the methods of valuation used in reporting the biological assets. It aimed to provide useful information to the regulators about the application of MFRS 141, the accounting standards for agriculture, in corporate reporting. This study employed the data derived from the 2016 annual reportsof plantation companies listed on Bursa Malaysia. Descriptive analysis was used to examine the biological asset information that has been reported and the characteristics of the companies such as age, size, and leverage. The results of this study showed that most of the plantation companies believed that fair value and historical cost could be the best way to measure their biological assets. The findings of this study provide input towards identifying the gap in corporate reporting practices and the challenges faced by companies in the application of MFRS 141. The findings are expected to contribute to the regulatory improvement towards increasing the full adoption of MFRS 141 by companies in Malaysia.
The advancement of technology in digital revolution such as Internet of Things has gained attention in all over the world. This myriad of technology innovations affects all aspects of the human lives today. The generation who has grown up during this era, knownastheiGens,mostlyreliesonthetechnologyineveryaspectoftheirlives,including education. Thus, technology also gives profound impact in educational transformation nowadays to convey innovative education. However, lack of innovation in education becomes a challenge to meet this demand. Therefore, this study was carried out with the aim to discover factors which may affect academic performance of the iGen students in the university. A total of 250 self-administered questionnaires were distributed to the accountingstudentsatUMTwitharesponserateof93.6%(234).Usingmultipleregression analysis, the findings showed that parental involvement and student’s attitude contribute more towards academic performance of iGen students rather than the technology itself. This finding showed that human factor such as support fromtheir parents and individual factor are vital towards their academic performance regardless of from technology savvy generation or not.