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Digitalization of the work process affects almost all industries due to the Fourth Industrial Revolution. The accounting profession is no exception, urging future accountants to equip themselves with the technological knowledge and readiness to digitize. As the digitalization of the accounting profession is driven by technological advancement, the gender of future accountants may influence the digitalization process. Thus, this is a timely study to examine the gender differences in technology knowledge and technology readiness towards digitalization among the future accountants. Based on non-probability purposive sampling with future accountants as unit of analysis, results indicate a moderate level for technological knowledge and readiness among the respondents. There is no significant difference found in technological knowledge and readiness between male and female respondents. The findings may reflect the existing group of future accountants belong to Generation Z that is heavily exposed to technology. They are comfortable with technology utilisation, agile, adaptive, and able to migrate quickly to new platforms. This gives insights to employers on gender selection in the hiring process to meet industry needs. Future research could be extended to accounting interns at private universities and to current accounting practitioners being the potential mentors for newcomers into the accounting profession.

The Industrial Revolution caused major changes in the economy and advancement in technology. Specifically, IR4.0 stimulates the development of Education 4.0, in which the use of information, internet and technology become part of the teaching and learning process allowing students to learn at any time through digital platforms. Promoting for Education 4.0 involved challenges particularly constant changes in the teaching and learning techniques, and the facilities to cater to the technology demands. This study attempts to assess perceived challenges towards Education 4.0 implementation among the academicians at a comprehensive university and to explore the relationship between gender and perceived challenges among them. Based on purposive sampling, online questionnaires were distributed via google form to a population of 352 academicians in the selected comprehensive university. Data gathered from 127 responses were analysed using SPSS. The findings indicate the majority of the respondents perceived IT infrastructure as the main challenge, while the skills of individuals are the least challenges towards Education 4.0 implementation. However, there is no evidence of a significant association between gender and any of the perceived challenges items. Thus, regardless of male or female academicians, they have a similar perception of the challenges towards Education 4.0 implementation. The findings assist the Education 4.0 stakeholders to look into those perceived challenges and take necessary actions such as increasing budget allocation for IT facilities, as a support towards the success of Education 4.0 implementation. Future research may be undertaken to examine more specific infrastructure challenges in implementing education 4.0 at other comprehensive universities as well as at research universities and focused universities. Keywords: IR4.0, Education 4.0, Academicians, Challenges, Gender

The global industrial landscape has changed because of the Fourth Industrial Revolution (IR4.0) with the increased reliance on digital software and automated robotic functions to replace human labour. Since the advent of the internet, corporations have been undergoing a digital transformation. People today find it impossible to envision their personal or professional life without digital tools. For enterprises, digitalization has brought up a variety of challenges as well as excellent opportunities. It similarly goes to the accounting profession. Thus, this study attempts to look into the effect of digitalization on working hours either as an opportunity or risk, from the viewpoint of future accountants. In total, 546 questionnaires were distributed via online to accounting interns from the top six public universities for accounting and finance in Malaysia. The findings show that future accountants view the effect of digitalization on working hours, as both an opportunity and a risk to the accounting profession. As workplace digitization presents both opportunity and risk in relation to working hours, managers must comprehend these issues fully, to reduce risks and maximize positive outcomes. The findings allow managers to gain a better understanding of the significance and effects of digitalization.