“…From the analysis of several international journal articles, it is indicated that CTS for students in accounting and LR students in general is relatively inadequate and important to develop (Abdel Razeq, 2014;Allan, 2006;Carpenter & Pease, 2013;Gautam, Jangam, & Loh, 2018;He, Craig, & Wen, 2013;Irafahmi et al, 2018;Kinyaduka, Kalimasi, & Heikkinen, 2019;Sin, Jones, & Wang, 2015;Thompson & Washington, 2015;Wolcott & Sargent, 2021).…”