The fourth industrial revolution (4IR) presents many opportunities and challenges in a digitised world of work. This paper draws on a systematic literature review of recent research published by accounting professional bodies outlining the impact of digital technologies on the accounting profession. By taking advantage of this work this study critically assesses the types of skills and personal qualities that graduates as future accountants will need and explores the implications for accounting education and university curricula. The analysis reveals that necessary skills for future accountants may be summarised into four categories: (a) Ethical skills; (b) Digital skills; (c) Business skills; and (d) Soft skills. The analysis reveals 'adaptability' and 'lifelong approach to CPD' as the two essential personal qualities for future accountants. The practical implications for university accounting education are summarised in a proposed conceptual framework. The proposed conceptual framework: (1) acts as a roadmap for universities to align their accounting curricula with the developments in professional body syllabi; (2) helps university accounting education teachers to update, enrich, and refocus their teaching and learning approach to the requirements of the 4IR; and (3) promotes the coordination and rationalisation of the skills and personal qualities currently pursued by employability agendas at university, course, and module levels.

The aim of this paper is to develop a model that addresses and bridges the gap between quality management and student experience. The model incorporates the most commonly occurring systems, namely: quality control; quality assurance; quality audit; quality assessment; quality enhancement; and quality management. The paper highlights the key elements of these approaches and constructs a model that provides a more comprehensive tool for accurately implementing and measuring quality in international higher education. The model, as a proposed conceptual framework, can be used by managers in Transnational Education (TNE), both at home and host institutions, to facilitate improvements in the TNE student experience while at the same time meet wider institutional objectives about educational quality.

Purpose -The purpose of this study is to propose an adapted Porter Diamond Model (PDM) that can be used by Transnational Education (TNE) countries and institutions as an analytical framework for the strategic evaluation of TNE host countries in terms of attractiveness for exporting higher education.Design/methodology/approach -The study uses a literature review to adapt the PDM in the context of TNE host countries. A pilot study of adapted PDM is conducted for China and Malaysia. Available country data is collected via desk-study.Findings -The pilot application of the adapted PDM revealed no major issues or failings. Only some minor difficulties in the identification of appropriate data which can be resolved with the use of alternative metrics. The results from the analysis of the two countries, indicate that China and Malaysia are both suitable TNE host countries for expanding existing and developing new activities. This also indicates the proposed use of the adapted PDM is suitable to effectively evaluate TNE host countries.Practical implications -This adapted model can be used by TNE exporting institutions and countries to access the suitability of prospective TNE host countries for education export. Also, it can be used to evaluate the future risks for existing TNE activities. TNE host countries can use the model to strengthen their attractiveness for education import or to plan of becoming education hubs.Originality/value -Considering the scale and the expected growth of TNE, as well as the lack of strategic analysis tools for TNE; the proposed model provides a valuable practical tool to aid strategic planning at institutional and country level.

The aim of this paper is to develop a model that addresses and bridges the gap between quality management and student experience. The model incorporates the most commonly occurring systems, namely: quality control; quality assurance; quality audit; quality assessment; quality enhancement; and quality management. The paper highlights the key elements of these approaches and constructs a model that provides a more comprehensive tool for accurately implementing and measuring quality in international higher education. The model, as a proposed conceptual framework, can be used by managers in Transnational Education (TNE), both at home and host institutions, to facilitate improvements in the TNE student experience while at the same time meet wider institutional objectives about educational quality.

Higher education (HE), particularly its international mobility element, is one of the sectors that have suffered an immediate and substantial impact by the pandemic. The disruption in international travel and the local restrictions to physical contact has caused disruptions in the academic planning and delivery of higher education worldwide. Many argue that the recent pandemic and the move to online and blended learning delivery will define the future of HE. In this paper, we explore two main themes. Firstly, we explore the pre-Covid trends in international higher education.