“…The shortage of accountants is a global issue, and has been reported in various countries including New Zealand (Gill, 2008), UK (Hambly, 2007), Ireland (Accountancy Ireland, 2008), Thailand (Akathaporn et al, 1993), South Africa (Weil and Wegner, 1997), and the USA (Frieswick, 2000;Traster, 2008;Johnson, 2014;Knese, 2014). In Malaysia, the shortage of accountants is a continuous concern (Marzita, 2011;Utusan Malaysia, 2011;Bernama, 2013;Jawing, 2013).…”