Abstract

The Ministry of Higher Education issues guidelines on the course content of accounting degree programmes in Malaysian universities. There are also guidelines issued on the teaching of soft skills for university students. Thus, the teaching of tax education in accounting degree programmes, offered by Malaysian universities, has to conform to these guidelines. Through the implementation of these guidelines, Malaysian universities are, presumably, able to produce accounting degree students who have acquired the necessary tax knowledge or skills to apply to the working environment. These students would also have acquired or developed the necessary soft skills such as effective communication skills to prepare them for the working environment. Thus, the objective of this study is to observe whether these two outcomes are apparent among accounting students in Malaysian universities by comparing the views expressed by tax educators and practitioners.