RESULTS AND DISCUSSION
Accounting Graduates Unemployment Rate
The major tasks of lecturers or academicians are teaching and research or publication. This study tries to collect information from previous researches that relate to quality of accounting researches that led to effective teaching which impacts on quality of accounting graduates. However, the findings from the informal interviews conducted on some lecturers in accounting from three Universities in Malaysia show that all of them do researches mainly to meet KPI (key performance index) set by their institutions and also for their career enhancement. In other words, they conduct researches not necessarily for developing new ideas and techniques of imparting quality accounting knowledge to the students for them to be “ready-made” for the use of the industry.