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This study aims to identify the effect of the Quranic approach on understanding Islamic accounting among accounting students.

This study used an experimental field design with pre- and post-test involving 107 participants. Based on the self-determination theory, this study explores the role of Quranic involvement in Islamic accounting instructional design to improve learning outcomes. This study used a comparative analysis of an independent sample of the approach (Quranic vs technical learning) in instructional design (mathematics vs conventional).

This study proves that Islamic accounting learning outcomes differ between the Quranic and technical learning approaches. The Quranic approach provides better learning outcomes based on post-test scores. This difference is consistent in both conventional and mathematical instructional designs.

First, this study is limited to the alleged role of the Quranic approach in participants' intrinsic motivation. Further studies can explore how and what part of participants' intrinsic motivation is affected by the Quranic approach. Second, this research is limited to the basics of Islamic accounting. Further studies can explore the role of the Quranic approach in understanding Islamic accounting transactions with higher complexity.

This study can be used to develop Islamic accounting instructional designs using a Quranic approach.

This study provides empirical evidence on the Quranic approach's role in improving learning outcomes. This study also fills in the scarcity of research on Islamic accounting teaching.

This study aims to explore and identify potential challenges and prospects for conducting the professional shariah audit training programme via an e-learning approach during coronavirus disease 2019 (COVID-19).

Questionnaires were administered to 296 participants who were enrolled in the professional shariah audit training programme via e-learning during the COVID-19 pandemic outbreak in 2020. These participants were final-year students from selected Malaysian public universities.

Findings show that several main challenges are faced in adopting an e-learning approach for conducting the professional shariah audit training programme such as the inability to do more hands-on, group and physical activities, different understandings based on academic backgrounds, difficulty in learning practical and technical topics, technical issues and problems during e-learning sessions. These lead to the unsuitability of conducting professional training via the e-learning approach. In terms of prospects of knowledge learnt via the e-learning approach, participants showed that they are able to master all six modules covered in the professional shariah audit training programme via the e-learning approach. These include (1) shariah principles; (2) shariah governance; (3) Islamic financial transactions; (4) shariah risk management; (5) shariah audit planning and programme; and (6) shariah audit fieldwork and communication.

Based on the findings, it is suggested to have more time spent and earlier preparation on the learning contents and sessions, more discussion on actual contents and practical exercises and competency of the trainers in delivering e-learning sessions.

This study is believed to be one among the pioneering studies on the potential challenges and prospects in adopting e-learning for conducting the professional shariah audit training programme due to COVID-19.

The research aims to discuss technical and vocational students' long-term and complete evaluation of learning effectiveness under school-wide thematic teaching design.

This study adopted a mixed qualitative and quantitative approach to measure the learning effectiveness of thematic teaching in technical vocational schools using the Kirkpatrick model. Qualitative research conducted in-depth interviews with 32 interviewees, including students, parents, teachers, graduate alumni and the supervisors of off-campus internship units. Quantitative research conducted a questionnaire survey on vocational students. A total of 221 valid questionnaires were collected. In addition, this research conducts another quantitative survey on cooperative enterprises to compare the actual effect of the implementation of the school-wide thematic teaching students with the others, and a total of 35 valid questionnaires were collected.

The results of the research found that the effectiveness of thematic teaching method can achieve the expected goals of each level of Kirkpatrick model. The students taking thematic teaching are significantly better and fitting in the industry expects. Therefore, this research suggests the comprehensive introduction of school-wide thematic teaching to other school operators.

This research is the first study used the Kirkpatrick model to evaluate the effectiveness of school-wide thematic teaching design in hospitality education and providing a practical case for schools. This research combined qualitative and quantitative research methods to investigate the effectiveness of the teaching method through multiple perspectives. Through the feedback from supervisors of the hospitality industry, the school-wide thematic teaching design provides a good foundation for technical and vocational graduates.

This study explores the impact of Industry Revolution 4.0 (IR4.0) on learning factory implementation in Universiti Malaysia Pahang (UMP). A learning factory is an action-oriented approach to teaching with participants acquiring competencies through structured self-learning processes in a production–technological learning environment. It integrates different teaching methods with the main objective of moving traditional teaching methods to become closer to real industrial problems. However, there is still limited information that can be used to evaluate the impact of IR4.0 on its implementation in UMP. Therefore, this study focuses on exploring the challenges faced by UMP in developing their learning factory and examines the effectiveness of UMP Learning Factory as a new teaching and learning process to support Industry 4.0.

First of all, identifying a problem was done, and information regarding the topic was obtained via research from various sources. Example of sources is online journals, books, the Internet and others. It is essential to understand the rationale behind why the research should be carried out as well as the objectives of the study in relation to the topic of interest. After that, a survey of the relevant literature was carried out to compile more pertinent material and run it through the lens of the selected subject. It makes the process of establishing a theoretical framework easier, and it also improves one's knowledge of the research being done. The next step in the process involves selecting responders based on the research. In order to calculate the appropriate sample size for this study, we must identify the entire population so that we can ensure that the findings we obtain are reliable. The entire population are first filtered based on the purpose of the research, and only then is it possible to establish the size of the needed sample of respondents. This research study's data gathering techniques consisted of five steps; however, in this particular study, the researcher only employed two approaches, which focused on individual interviews and semi-structured interviews, respectively. In order to address both the study purpose and the research questions, the interview questions that were developed were meant to relate to one another. During this interview procedure, the interviewees will have the option to elaborate or supply an increasing amount of pertinent data and information. Participants in the interview who have accumulated a significant amount of experience in the relevant sector are better positioned to provide both their personal and professional perspectives. The researcher will utilize audio to gather the script from the responder so that they may collect the data for analysis. The researcher is able to find the precise data analysis from the responses with the assistance of this programme. As a result, the researcher's question to the responders can be considered credible and genuine. Each respondent may read a particular question in the questionnaire in the same manner. As a result, although the question may be trusted, this fact is mostly irrelevant given that it lacks internal validity and hence does not make it possible to answer the research topic. In conclusion, the findings of this study are analysed, and conclusions are drawn from them.

In order to explore and answer research questions that are tailored to research objectives, the purpose of this study is to investigate such questions. The primary purpose of this study is to evaluate the influence that Industry 4.0 will have on the instructional methodology that will be utilized at UMP. Regarding the second aim, the purpose is to investigate the difficulties that the Universiti Malaysia Pahang encounters in the process of creating the Learning Factory. The final goal is to investigate how well UMP Learning Factory performs as a novel approach to education and training that is intended to assist Industry 4.0. The University of Malaya in Penang (UMP), which is widely regarded as one of the premier educational institutions of its kind in Malaysia, has recently implemented a learning factory as one of its pedagogical approaches. The university's deployment of the learning factory is very recent, and as such, there is room for improvement to make the most of the potential offered by this instructional approach. However, the findings of this research indicate that there is a favourable influence on both learning and teaching. The influence of the implementation of Learning Factory, which is becoming one technique of educational reform, is one of the most important factors to consider. According to the study's findings, UMP has successfully developed a learning factory that has a major influence on the learning process and is extremely good at what it does. The student benefits from an enhanced teaching and learning experience as a direct result of the contribution made by the learning factory. When it comes to generating a learning component based on the result, several obstacles have been identified. If UMP or other institutions intend to create a new learning factory, the problems might be considered factors to consider. In the teaching and learning process context, it has been demonstrated that a learning factory is particularly successful. The learning factory approach is one of the teaching techniques that makes the students understand better and have the experience of handling and controlling the equipment. Because this method introduces the hands-on approach, it is one of the teaching methods. The learning factory method is one that, in its most fundamental form, may be particularly beneficial for students to prepare themselves for the arduous process of joining the workforce. The classroom setting will be quite similar to that of a factory, and the student will improve their general collaboration. In addition to this, they will be able to operate machines and have knowledge regarding the machines that are found in the learning factory. The learning factory makes a significant contribution to the knowledge transfer process in UMP by facilitating the development of a deeper comprehension of certain bodies of information. When compared to more traditional methods of transferring information, the student will have a much easier time comprehending the material that is taught to them through the use of the hands-on learning technique.

This study gained some information about the impact of IR4.0 towards educational transformation, which is expected to give positive results. Basically, this research will provide further explanation about IR4.0 and educational transformation in UMP focus on learning factory. Generally, the implementation of IR4.0 in education will produce a positive result and help the students in the future. The result from this case study will hopefully be beneficial to society. The finding from this research will be used as references to all, especially top management and technical staff of UMP, for further understanding of the impact of the implementation of the learning factory. While conducting this research, seven respondents were selected from the two faculty with their own learning factories, Faculty of Industrial Management (FIM) and Faculty of Technology (FTEK). The researcher targeted lecturers and technical staff as their respondents. The overall result from the interview session was analysed. All the result is based on the interview answer to the researcher's question

The knowledge management (KM) sharing process plays an essential role in manufacturing under Green Implementation Network (GIN). This study aims to analyze the KM process of adopting a GIN to determine the relative importance of technical risk minimization. The proposed conceptual model was tested by considering two interrelated concepts (GIN and KM process).

Primary data from manufacturing companies in Henan province, China, were collected through 276 questionnaires. PLS-SEM and fuzzy set qualitative comparative analysis (fsQCA) were applied to investigate the configurational path of minimizing the technical risk in the manufacturing process.

The findings showed that the GIN and KM processes minimize the technical risk. The fsQCA reported multiple configurational of GIN and KM processes validated toward technical risk reduction. The study's findings contribute to the existing body of knowledge on technical risk reduction in manufacturing concerns by investigating the complex intersection between GIN and KM process.

This research adds to current GIN and KM literature by focusing on the green process using a resource-based view (RBV) and socio-technical theories. The current study provides practical and theoretical justification for explaining the relationship between GIN and KM processes. Moreover, this study adds to the literature by providing evidence that KM is an essential manufacturing industry enabler in minimizing technical risk.

Focusing on the quality of teaching and learning, this study aims to explore the perceptions of accountancy students in two emerging UK Higher Education Institutions (HEIs) of the quality of their learning experiences and the impact of these experiences on generic skills development.

A questionnaire survey was used to collect the data. OLS regression was used to test the hypothesis regarding the impact of student learning experiences (lecturer ability, assessment and curriculum) on generic skills development.

Students value the lecturer as the most important determinant of the quality of their experience. They rated their assessment programme very positively, and the curriculum suggests that students tend to experience a deep blended approach to learning. They also felt that they acquired a wide range of soft competency skills such as those associated with research, critical thinking and time management. Multivariate findings indicate that lecturer ability and curriculum contribute significantly and positively to generic skills development.

The study provides a benchmark for international accounting and business educators in any efforts to assess the efficacy of HE delivery since the pandemic. By implication, it enables the identification of enhancements to the previous character of delivery and hence offers the means to direct improvements to the student experience. Such improvements can then be seen in the National Student Survey (NSS) scores, thereby positively contributing to the next Teaching Excellence Framework. Additionally, such tangible enhancements in NSS scores may be advantageous to HEIs, in the UK and other Western countries, in their efforts to recruit international students on whom they place great reliance for increased revenue, to their international business education programmes.

This study addresses the research gap surrounding the link between teaching and learning approaches in accounting and the development of generic skills. Furthermore, acknowledging that the COVID-19 pandemic with its imposed structural change in the HE teaching and learning environment ushered in a new model of curriculum delivery, this study reflects on the pre-COVID-19 scenario and gathers student perceptions of their teaching and learning experiences before the changes necessitated by lockdowns. It therefore brings the opportunity to anchor future research exploring the post-COVID-19 environment and secure comparative analyses.

This research presents a profile of the current skills and competencies that underpin construction management programmes' (CMP) curricula within United Kingdom (UK) higher education institutes (HEIs). In doing so, the work: synthesises disparate taught provisions across a range of HEIs; conducts a cross-comparative analysis between these provisions and engenders wider discourse and new insight into the consistency of current higher education practice.

Both interpretivism and pragmatism are adopted to analyse secondary data sourced from construction management undergraduate programmes in the UK inductive reasoning and inferential analysis (i.e. quantitative rank correlation, text/data mining and qualitative inquiry) are utilised to help underscore the current technical and interpersonal skills and competencies noted within the programmes and develop new theories on curriculum shortfalls and inadequacies.

Research findings demonstrate that the specific content of CMP are bespoke and tailored by the programme teaching team at each individual HEI; albeit, all programmes reviewed are in congruence regards the importance of broad technical and interpersonal themes. However, the degree to which these themes are publicly presented differ from the curricular and institutional documentation; specifically, a more “technical-based skill” image is being portrayed publicly whilst “interpersonal skills” are doing the heavy curriculum lifting. Hence, the foundational curriculum skills and competencies are firmly rooted in a sense of employability and career preparedness; a balance of technical and interpersonal skills. Identification of these skills and competencies provides a springboard for supplementary research to augment curriculum development.

This research constitutes the first attempt to conduct a cross-comparative analysis of descriptive metadata contained with curriculum development documents sourced from various UK HEIs. Emergent findings unearth the key skills and competencies that serve as the curriculum's foundation but also question whether a more consistent approach to construction management education should be sought.

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

The primary objective of this study is to examine how students' technological factors affect remote access (RA) in smart learning (SL) environments. Additionally, the paper explores the moderating effect of students' technical skills (TS) on RA and SL.

The study applied a quantitative research approach and collected 125 valid questionnaires from students in Oman's higher education institutions (HEIs). A structural equation model (SEM) was employed for data analysis using the Smart PLS 4 version to examine the influence of technological factors on RA in SL environments.

It was found that the use of cloud-based RA in SL is influenced by students' use of technology, technology competitiveness and the availability of institutional software (IS). Moreover, students' TS were found to play a crucial role in moderating RA and SL, as well as technical knowledge (TK) and SL. These findings highlight the importance of technical competencies and software availability in shaping students' RA experiences.

The study's findings should be interpreted with caution due to the limited sample size, which may restrict the generalizability of the results.

The study suggests the technological learning capabilities of HEIs, which significantly improved by prioritizing critical technical factors, including knowledge and use of technology, availability of institutional software and RA antecedents in SL environments.

This paper offers practical and actionable directions for HEIs, universities, colleges and educators looking to incorporate technology into their practices in the dynamic and ever-evolving Fourth Industrial Era.

Although much can be learned from schools that regularly foster deeper learning, little research has been undertaken into how and why these schools have been effective or to elucidate key leadership and cultural characteristics. Moreover, there has been limited attention toward deeper learning within schools that focus on career and technical education (CTE), a major omission given the potentially elevated potential for deeper learning in these contexts. This study aims to partially rectify these issues by examining the intersections of leadership and culture at an innovative school that has demonstrated excellence whilst providing a curriculum centered on CTE.

This instrumental, insider, single-case study is focused on how leadership–cultural interactions have fostered and shaped students' opportunities to experience deeper learning. The authors take the perspective that it is largely through these leadership–cultural intersections that an organization and the work that happens within it takes on a particular meaning, direction and value. This study applies ethnographic methods, drawing upon formally and informally collected data over the past three years – e.g. from field notes, from leadership meetings and site visits; focus group interviews with students, parents, teachers, partners and school leaders; and additional artifacts.

The authors detail three interrelated features at this school, noting that it is: (1) driven by moral purpose; (2) open, collaborative and trusting; and (3) ambitious and entrepreneurial. The authors explain how/why such a culture has developed and to what effects, especially in relation to facilitating deeper learning.

Study findings meaningfully add to the literature regarding leadership for deeper learning, broadly and in relation to career and technical education and yield recommendations for educational leaders and policymakers.