ENHANCING ACCOUNTING GRADUATE READINESS IN MALAYSIA: A THEMATIC ANALYSIS FOR POLICY MAKERS AND EDUCATORS

Abstract

This paper examines the readiness of accounting graduates in Malaysia using a stakeholder-driven thematic analysis. It draws on qualitative insights from interviews with two renowned Malaysian organisations. The research identifies four key challenges affecting graduate employability: (1) persistent gaps in soft skills such as communication and critical thinking, (2) limited digital competency aligned with industry needs, (3) insufficient ethics education, and (4) weak collaboration between academia and industry in curriculum development. National statistics and international reports, including those from ACCA, highlight that critical soft skills are lacking among fresh graduates. Framed by Vroom's Expectancy Theory, the analysis explores how students' motivation to develop long-term professional competencies is influenced by institutional reward structures that prioritise academic performance. Manual thematic reanalysis revealed recurring concerns among industry stakeholders, which were categorised and presented as core themes to inform policy. The paper proposes targeted reforms, including curriculum redesign, digital integration, formalised stakeholder involvement, and values-based ethics training. These recommendations aim to realign accounting education with evolving workforce demands and national education reform agendas. The findings will be useful for policymakers, universities, and professional bodies to strengthen employability and instil strong work ethics among future accounting professionals in Malaysia.