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- Publisher
- Taylor & Francis
- Copyright
- © 2023 Informa UK Limited, trading as Taylor & Francis Group
- ISSN
- 1468-4489
- eISSN
- 0963-9284
- DOI
- 10.1080/09639284.2023.2211567
- Publisher site
- See Article on Publisher Site
Abstract
This study examines if the learning agility quotient (LAQ) is an important determinant for the work readiness of graduating accounting students in the Fourth Industrial Revolution (IR4.0) environment. Using a questionnaire survey involving 275 respondents, we find that those with higher intelligence quotient (IQ) and emotional quotient (EQ) have higher LAQ. We also find that LAQ mediates the positive impact of IQ and EQ on their work readiness. Our findings implicate accounting education as they highlight the significant role of LAQ in relation to IQ, EQ, and work readiness. Further research is needed to determine if educational and work environment factors can effectively support and enhance learning agility.
Journal
Accounting Education – Taylor & Francis
Published: May 17, 2023
Keywords: Intelligence quotient (IQ); emotional quotient (EQ); learning agility quotient (LAQ); work readiness; fourth industrial revolution (IR4.0)