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Artificial intelligence (AI) has impacted many sectors such as education, healthcare, political, social and economic that can give either positive or negative side effects. According to research by Accenture on the impact of AI in 12 developed countries, it concluded that AI has the potential to double annual economic growth by 2035. Another research by PricewaterhouseCoopers (PwC) claimed that global GDP could be up to 14% higher in 2030 as a result of AI. Since AI plays an important role in our daily lives, the awareness and knowledge about this technology must be updated from time to time. Therefore, the aim of this study is to analyze the awareness and knowledge on AI among accountancy students with the main intention to instil and develop their interest towards AI. For data collection, all accounting students in UiTM Tapah were selected to be respondents of the study that used questionnaires as the survey instruments. The results revealed that accounting students aware about AI with moderate knowledge about it. Nevertheless, majority of the respondents agreed that AI has greater impact and benefit people in many areas. The findings of this study provide some insights and value added in shaping the interest and knowledge especially among accounting students towards AI technology.

The increasing number of COVID-19 cases in Malaysia forced the Ministry of Higher Education to postpone reopening the university in October 2020. To ensure continuity of learning, universities had no choice but to continue with online distance learning (ODL). Though ODL is not a new experience, the absence of first-time face-to-face meetings is challenging. Due to the importance of student satisfaction and perceived learning as outcomes of online learning, the factors affecting these variables should be considered extensively. The purpose of this study is to examine the influence of online learning self-efficacy, learner-content interaction, learner-instructor interaction, and learner-learner interaction on student satisfaction and perceived learning. An online questionnaire survey method was used to collect data among diploma accounting students of University Teknologi Mara, Tapah. By deploying SPSS, 321 surveys were analyzed. The multiple regression results revealed that only self-efficacy, learner-content interaction, and learner-learner interaction were significantly predictive of student satisfaction and perceived learning. The results also found that learner-content interaction was the most contributed predictor of student satisfaction and perceived learning. However, learner-instructor interaction was not a significant predictor of both dependent variables. The findings of the study could be beneficial for educators in designing lesson content and planning for teaching methods and styles to improve the interaction with the students. This study also addressed how educators may practically prepare students for asynchronous online courses by teaching them to learn with a high level of self-efficacy and by encouraging student interaction.

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Since the pandemic crisis of COVID -19 arose around the world, the education system has changed significantly; from the traditional face-to-face (F2F) classes to Open and Distance Learning (ODL) mode. This is when Open Educational Resources (OER) gained its popularity. Consequently, the privilege of educational institutions in providing knowledge to students has changed and that knowledge is no longer under the exclusive control of educators. The role of teachers in the context of conducting the learning process in the classroom is getting replaced with ICT supported learning tools. This study investigated the experiences of the first year local Accounting undergraduates from a local public university in using OER during their ODL session. The data were collected by using an electronic survey asking about advantages, compatibility, trial-ability, visibility and also difficulties of using OER during ODL. The result shows that the majority of respondents opted from Agree to Strongly Agree to all the questions. These responses demonstrated the successful movement from traditional resources (printed textbooks and hardcopy notes) and early stage of OER implementation (MOOCS) to a further step ahead in the usage of OER during ODL classes (video-conferencing, live streaming and recorded audio and video being uploaded in YouTube).