4.2 Dependent and Independent Variables
The level of readiness of the accounting students for the AEC is the dependent variable in this study. The measurement of their readiness was based on the studies of the International Accounting Education Standards Board (2013) and Downing and Thackrey (1971), and consists of four elements: physical; intelligence; environmental; and emotional. The level of readiness was measured by a 5-point Likert scale ranging from 1 (low readiness), 2 (medium low readiness), 3 (medium readiness),4 (medium high readiness), and 5 (high readiness) (See Wilmshurst & Frost, 2000). The students were quizzed to investigate their readiness towards the AEC on physical, intelligence, environmental, and emotional elements.
4.2 Dependent and Independent VariablesThe level of readiness of the accounting students for the AEC is the dependent variable in this study. The measurement of their readiness was based on the studies of the International Accounting Education Standards Board (2013) and Downing and Thackrey (1971), and consists of four elements: physical; intelligence; environmental; and emotional. The level of readiness was measured by a 5-point Likert scale ranging from 1 (low readiness), 2 (medium low readiness), 3 (medium readiness),4 (medium high readiness), and 5 (high readiness) (See Wilmshurst & Frost, 2000). The students were quizzed to investigate their readiness towards the AEC on physical, intelligence, environmental, and emotional elements.
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