ACADEMIC PERFORMANCE AND PROFESSIONAL PROGRESSION IN AN EMBEDDED ACCA ACCELERATE PATHWAY: A CASE OF THE FACULTY OF ACCOUNTANCY, UITM PUNCAK ALAM CAMPUS
DOI:
https://doi.org/10.35631/IJMOE.831061Keywords:
Academic Performance, ACCA Accelerate, Accounting Education, Embedded Professional Pathway, Human Capital Theory, Professional Accreditation, Professional ExaminationAbstract
This study examines student outcomes in an embedded ACCA Accelerate pathway within the undergraduate accounting programme at the Faculty of Accountancy, Universiti Teknologi MARA (UiTM), Puncak Alam Campus. It evaluates the original pathway configuration from Semester 5 to Semester 7 before Advanced Taxation (ATX) was introduced as an alternative elective in 2025. The analysis uses programme data for 55 students across five cohorts; 49 sat ACCA examinations in March 2024, while six deferred their examinations. Descriptive statistics and a Wilcoxon signed-rank test comparing Semester 4 and Semester 5 CGPA were used to examine outcomes at pathway entry in Semester 5, while professional pass rates were compared descriptively with the corresponding March 2024 global benchmarks. Mean CGPA increased from Semester 4 to Semester 5 (W = 212.50, adjusted p = .004; rank-biserial correlation = 0.549), but subsequently decreased in Semesters 6 and 7. Nevertheless, most students maintained strong academic standing. Three of the four professional papers recorded pass rates comparable with or above the global benchmarks, and 12 students completed all four professional papers during their undergraduate studies. The findings suggest that embedded professional pathways may generate academic and professional benefits, although these benefits are uneven and may coincide with academic performance trade-offs during the intensive stages of the programme. Programme evaluation should therefore consider academic sustainability, professional progression, student choice and workload.
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