Recommendations
Based on the conclusions/findings of the study, the following recommendations are made:
(a) Academic accounting researches aimed at improving the quality of accounting knowledge to be imparted to the students, and for satisfying the needs of the industry, should be emphasized by the Malaysian Universities as against researches just for meeting requirements for the progression of the researches. If an accounting research report would not add value to the quality of knowledge to be imparted to the students or would not make any positive impact to the industry, the research report should not be accepted as a basis of appointment, tenure or promotion of the researcher(s).
(b) Research efforts in Accounting should be focused on ensuring that the three groups of quality dimensions (Product, Service and Software) are made as practical as possible, so that the quality of accounting education in Malaysian Universities could compete favourably with those of the highly rated accounting degree programmes in the world. This means that accountants in the academia should prove themselves as focused researchers so as to ensure high quality accounting education in the country.
(c) Academic accountants have to improve on their quality of teaching through scholarly researches that would create new and relevant knowledge needed by the students for them to be well groomed to face modern challenges in the larger society. It is then that accounting graduates’ unemployment could be a thing of the past in the Malaysian labour market.
(d) Malaysian Universities with accounting degree programmes should be regularly up-dating the syllabi and curricular of the programmes in order to catch up with the dynamism of the accountancy profession; suit the changing needs of the economy; and ensure an excellent marriage between the economy and the University system.