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Task performance and skills in IR 4.0: the moderating effect of attitude


Popoola, Oluwatoyin Muse Johnson and Che Ahmad, Ayoib and Arowolo, Rachael Oluyemisi and Malek, Mazrah (2018) Task performance and skills in IR 4.0: the moderating effect of attitude. Indian-Pacific Journal of Accounting and Finance (IPJAF), 2 (4). pp. 44-56. ISSN 2600-9161

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Abstract

In the advent of artificial intelligence, internet of things, selfdriving vehicles, nanotechnology, renewable energy, quantum computing, and biotechnology has taken centre stage. New markets will emerge, partly or wholly displacing others that will require new skill sets for employment and transform how and where people work. Thus, the skills required in both old and new occupations are bound to change in a specific working environment and transform how and where people work. The objective of this study is to examine the moderating impact of attitude (ATT) on skills (SK) and task performance fraud risk assessment (TPFRA) of professional accountants conceptually. This study possesses the capacity to impact the ethical, legal, regulatory, and institutional framework. Furthermore, the study possesses the abilities to persuade the efficient and effective policy formulations and enhance capacity building of the workforce in the public sector. To the best of the researchers’ knowledge, this may perhaps be the first conceptual study on the accountant's attitude as an indispensable capability requirement for skills and task performance fraud risk assessment in the specific working environment.

Item Type: Article
Uncontrolled Keywords: Attitude, skills, task performance fraud risk assessment, professional accountants, moderator
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 21 May 2019 00:34
Last Modified: 21 May 2019 00:34
URI: http://repo.uum.edu.my/id/eprint/26057

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