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),