The "matrix method" generally refers to a mathematical technique where you represent a problem or a system of equations using matrices. It's commonly used in various fields such as mathematics, physics, engineering, computer science, and economics.

1. Legardo, Kier Paolo C. BSA 5.11
Source/
Criteria
Authors/
Years
Key Findings Methodology Populations
Studied
Strengths Limitations Future Research
Suggestions
Accounting
Curricula in
Universities
and Market
Needs: The
Jordanian Case
Maali and
Al-Attar,
2019
The study highlighted a
significant gap between
the skills desired by the
market and those
possessed by accounting
graduates in Jordan.
Semi-structured
Interviews,
Questionnaire
Survey
Professionals and
Academics in the
accounting field in
Jordan
Its comprehensive approach,
combining analysis of accounting
curricula, semi-structured interviews,
and a questionnaire survey to provide
a holistic view of the skills and
competences required by the market
from accounting graduates in Jordan.
Focus on a specific
region (Jordan), which
may limit the
generalizability of the
findings to other
contexts.
Could explore the
impact of
incorporating project-
based learning
methods in accounting
education, as well as
investigate the
effectiveness of
integrating new
technologies.
Suitability of
accounting
education to
current
market
Tailor et
al., 2020
The average suitability of
accounting curriculum in
Karnataka at 43%, with
emerging aspects such as
GRI and sustainability
accounting, AI
applications, forensic
accounting, and XBRL
reporting.
Online
Questionnaires
Teachers in
universities and
colleges in
Karnataka
The study used primary and
secondary data to analyze the
accounting curriculum in Karnataka,
focusing on emerging aspects and
quality index construction for rigor.
The limitations of the
study include the
exclusive focus on the
perceptions of
academicians without
considering those of
students and practicing
accountants.
could explore the
perceptions of
students and
practicing accountants
regarding accounting
curriculum, extend the
analysis to other
academic programs.
Strategies for
Building
Communication
and Negotiation
Competencies
for Prospective
Accountants
Yanto et
al., 2020
Classroom engagement,
extracurricular activities,
internship, and
community service
positively influence
communication and
negotiation competencies
of prospective
accountants.
Likert-type
Questionnaire
Final year
accounting students
at Universitas
Negeri Semarang
The use of valid and reliable research
instruments, a diverse range of
analysis techniques.
Using perception data
for measuring
communication and
negotiation
competencies.
Should consider using
test or observation
methods for higher
accuracy.
Cost
Accounting
Curriculum
Related
Competencies
and
Performance of
Accountants in
South Africa
Wanjau,
2014
Feedback significantly
improved performance,
while training alone did
not show a significant
impact on problem-
solving abilities in
accounting professionals.
Questionnaires Accounting students
and professionals in
South Africa
Its use of rigorous statistical analysis,
clear experimental design, and
practical implications.
The reliance on self-
perception measures to
assess competence,
which may introduce
bias and limit the
generalization.
Could explore the
long-term effects of
feedback and training
interventions on
accounting
professionals'
performance
It Solutions,
PLC.:
Stancheva
-
Integrates accounting and
data science to prepare
Annual reports of
UK public
UK public
companies listed on
Its integration of accounting and data
science, providing practical
The complexity of
analyzing unstructured
Could explore the
effectiveness of using

2. Legardo, Kier Paolo C. BSA 5.11
Introducing a
Big Data case
into the
Accounting
curriculum
Todorova,
2021
students for the digital
business world by
analyzing annual reports
to extract key financial
indicators
companies as the
primary source.
the London Stock
Exchange.
experience with data analytics tools,
enhancing management decision-
making through financial report
analysis, and preparing students for
the evolving role of accountants in a
data-led business environment.
data from annual
reports, the need for
students to develop
advanced skills in
programming and data
extraction techniques,
and the potential
challenges in
interpreting.
text mining and data
analytics in
accounting education,
investigate the impact
of incorporating
emerging technologies
into accounting
curricula.
Accounting: the
teaching, the
practice and
what is missing
Rajeevan,
2020
A need to revise and
restructure the existing
accounting degree
program to enhance
practical training, critical
thinking, and experiential
learning in collaboration
with professional
institutes.
Questionnaire Private and state
educational
institutions, audit
firms, and
banking/finance
companies in the
Western Province,
Colombo District.
The study evaluates stakeholders'
perceptions of the accounting degree
program, involving academics,
students, and professionals, using
quantitative data and structured
analysis for practical
recommendations.
Small sample size,
limited
generalizability,
potential response bias,
and the exclusion of
international
accounting programs.
The proposed
accounting degree
program's
effectiveness, its
impact on institutional
settings, and its long-
term outcomes are
being evaluated, along
with its alignment
with global industry
demands.
The accounting
students’
perception
towards
accounting
professions
Ramadhan
and
Hudiwinar
sih, 2015
The majority of
accounting students
prefer roles as Public
Accountants, with
considerations including
factors such as salary,
professional training, and
job market prospects.
Questionnaires All students
majoring in
Accounting at STIE
Perbanas Surabaya.
Its focused sampling approach
targeting accounting students at a
specific educational institution, the
utilization of structured
questionnaires for data collection,
and the thorough analysis.
Small sample size that
restricts the
generalizability of the
results to the broader
population, the brevity
of the questionnaire.
Could benefit from
using a larger sample
size to enhance the
generalizability of the
results, exploring
more detailed and
categorized
questionnaires.
‘This Isn’t My
Expectation’:
Excel in
Auditing
Irafahmi
and
Williams,
2021
The importance of
meeting student
expectations for
technological competence
in accounting education.
Group interviews Accounting
students at a public
university in
Indonesia.
The study include thorough analysis,
member checking verification, and
relevance to accounting education.
The study include data
collection from only
one public university
in Indonesia and the
use of group interviews
as the data collection
method.
Could explore a
broader range of
universities and
countries to enhance
generalizability and
consider using diverse
data collection
methods.
Perception of
the students of
the course of
accounting
sciences and the
Werlang et
al., 2019
Identified areas for
improvement in audit
teaching, including
legislation, planning, and
execution, to enhance
Questionnaires Accounting
graduates enrolled
in an Inspection
Auditing
Specialization
Its quantitative approach, use of
questionnaires to gather data, and
focus on identifying areas for
improvement.
Include potential bias
in self-reported
responses, limited
generalizability due to
the specific population
Could involve
incorporating
qualitative methods to
complement the
quantitative data,

3. Legardo, Kier Paolo C. BSA 5.11
specialization in
skills and
auditing about
teaching and the
labor market in
auditing
students' readiness for the
accounting profession.
course and potential
accounting trainees.
studied, and reliance
on questionnaire data
without additional
qualitative insights.
expanding the study to
include a more diverse
population for broader
insights, and exploring
the effectiveness of
implementing new
teaching
methodologies.
The effect of
psychological
capital of
accounting
students on the
quality
of their working
life
Fathi et
al., 2018
Psychological capital
components (hope,
efficacy, resistance)
significantly influence the
quality of work life and
job performance of
accounting students.
Fieldwork, Library
Research, And
Questionnaires
284 accounting
students in Yazd
and Kermanshah
provinces in Iran.
Its comprehensive analysis of
psychological capital components
and their impact on accounting
students' quality of work life and job
performance.
The focus on a specific
demographic of
accounting students in
Iran, which may limit
the generalizability of
the findings to other
populations or
contexts.
Could explore the
impact of
psychological capital
on quality of work life
and job performance
across different
academic disciplines
or professions to
assess the
generalizability of the
findings.
This is related to the journal I uploaded in VLE, entitled “A Study on Accounting Curricular and Future Accounting Graduates”