The objective of this study is to examine the factors that influence students to choose accounting as their academic program. Utilising the Theory of Reasoned Action, the study predicted that students' intention to choose accounting as their academic program is influenced by their attitude towards accounting subject and subjective norm. Data were collected via survey of which approximately 400 sets questionnaire were sent to accounting students of Universiti Teknologi MARA Kelantan. From this amount, 340 students responded with the response rate of 85.0 percent. The results were analyzed using SPSS 17 and from the findings, it can be concluded that both attitude towards accounting program and subjective norms are positively related in influencing students' decision to choose accounting as an academic program. The findings provide useful insights for policy makers, accounting professional bodies and higher learning institutions in formulating strategies to promote the accounting program to tertiary students.

The Malaysian government has launched its own initiative called MyDigital with the hope of transforming the country into a digitally-driven, high income nation and a regional leader in the digital economy. As accounting is one of the professions most affected by technological advancements, the current study seeks to examine the readiness of Malaysian accountants to embrace digitalisation using the theory of the organisational readiness to change by Weiner (2009). The study was conducted using a self-administered questionnaire, which was distributed to 384 accountants registered with Malaysia Institute of Accountants (MIA). The results revealed that change valence and task knowledge have significant positive relationship with the change commitment while the resources availability failed to prove a significant impact over change commitment. Simple regression analysis also proved that change valence, task knowledge and resources availability have a positive significant correlation towards change efficacy. The findings of the current study will provide a worthy understanding into the Malaysian accounting professionals' readiness to embrace the digital transformation, as very few in-depth studies have been conducted in this context. Besides that, the relevant authorities particularly the government, the accounting governing bodies and the businesses in general may utilize the findings with regards to the determinants of readiness amongst accounting professionals in better preparing them to become future-fit professionals.

Over decades, we have been bombarded with an increased of corporate scandals involving allegations of unethical behaviours mostly against accounting fraud. The debacles left us to ponder whether the education system implemented at university levels and education modules have taught students to be corrupted rather than acted responsibly and ethically. This study centres on business students at one of the private higher learning institutions in Malaysia. Surprisingly, the finding indicates that majority of students has cheated throughout their period of study. The research discovers that students’ cheating behaviour is influenced by their beliefs; on what constitutes cheating and the perception that cheating has become a common behaviour among other students. In addition, gender, academic performance (i.e. grade point average) and area of specialization have also significantly influenced on academic dishonesty. The results of the study illustrate that strict monitoring and fear of being prosecuted may reduce the tendency of cheating. Seeing that this situation has reached at an alarming stage, thus, the study has recommended some guidelines to the universities for its implementation. It is believed that by enhancing academic code of conducts, incorporating ethics components in subjects taught and establishing ethical community-building among students are advantageous to inculcate a sense of responsibility towards ethical behaviour and organise rigorous campaigns to promote integrity as way of life.

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