In the rapid development of Global Business Services (GBS) industry, there is a need to nurture quality and capable talent pool. One of the efforts is through industry-academia collaboration in offering of GBS course at the university. Universiti Kebangsaan Malaysia (UKM) together with TalentCorp and Malaysia Digital Economy Corporation (MDEC) collaboratively developed the first GBS course in Asia. The course consists of three days of intensive seminar and ten weeks of case study project. Both seminar and case study project require direct interaction with GBS firms. The purpose of this paper is to assess the challenges of offering the GBS course faced by its stakeholders. Based on data gathered through survey and roundtable discussions, this paper presents challenges in delivering the course content and achieving the course objectives. Findings suggest that the main challenges are commitment, time management and students' preparation. Despite these challenges, the course has direct impacts on the stakeholders as the GBS course heightens awareness on GBS industry among future graduates and helps increase their employability in the industry.
The current changes in business settings have directed companies to conduct businesses at the international level which requires the use of financial instruments. The-mandatory MFRS 7, an adoption of IFRS 7 standard has been implemented for entities to disclose their involvement with financial instruments. Thus, the aimed of this study is to investigate the financial instruments disclosure practices (FID) among Malaysian listed companies; specifically, on the level of compliance with MFRS 7. The overall results indicate that companies complied with MFRS 7, though there are several requirements omitted by companies. Furthermore, with the revised of MCCG in 2012, this study examines the association of corporate governance mechanisms with the extent of FID among companies. Based on sample of 319 companies, result indicates that audit committee independence, internal audit independence (out-source) and audit fees are positive and significantly associated with FID. Hence, it suggests that effective corporate governance may have some influence on the extent of disclosure level among companies.
Covid-19 pandemic has disturbed the education system of universities by tuning into virtual teaching and learning. However, the concerns on perceptions towards virtual teaching and learning among accounting lecturers and students remain unexplored. This is prevalent in developing countries including Malaysia, where issues such as internet accessibility are challenging and poorly supported. This study aims to investigate the perception of virtual teaching and learning among accounting lecturers and students at the National University of Malaysia. A quantitative content analysis via a focus group discussion and interview were carried out for each group for this study. Our findings revealed that accounting lecturers' perceptions towards virtual teaching are based on their experiences, teaching styles and knowledge of technology. The suggestions of the students are also worth noting that lecturers should change their method of lecturing and include more interactive and exciting activities to capture the focus of the students. The majority of the students prefer virtual learning as it is more convenient for them than face to face. It is hoped that this study will be able to contribute to the improvement of the quality of teaching and learning approaches that have the highest impact on students and support the development of the lecturers attributes.
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