It was also found out that employers of labour in Malaysia are in agreement that there are differences between public and private higher educational institutions, local and foreign higher educational institutions and also graduates with and without professional qualification (Ismail et al., 2000). However, this year 2000 survey did not make it clear as to which category of institutions are superior than others or produce better accounting graduates than others. This is an issue to be taken up by future researches so as to empirically reach conclusion on this important issue of rating on the quality of programmes run by different institutions in the country.