Future-ready workforce agility in accounting profession: Input from Malaysian industry – A pilot study

Authors

  • Mahfuzah Ahmad Faculty of Accountancy, Universiti Teknologi MARA, Perak Branch, Tapah Campus, 35400 Tapah Road, Perak MALAYSIA
  • Zairul Nurshazana Zainuddin Faculty of Accountancy, Universiti Teknologi MARA, UiTM Shah Alam, 40450 Shah Alam, Selangor MALAYSIA
  • Nurul Ezhawati Abdul Latif Faculty of Accountancy, Universiti Teknologi MARA, UiTM Shah Alam, 40450 Shah Alam, Selangor MALAYSIA
  • Faizal Mohamed Mohamed Yusof Faculty of Accountancy, Universiti Teknologi MARA, Perak Branch, Tapah Campus, 35400 Tapah Road, Perak MALAYSIA
  • Fatimah Alwi Faculty of Accountancy, Universiti Teknologi MARA, Perak Branch, Tapah Campus, 35400 Tapah Road, Perak MALAYSIA
  • Nurfarizan Mazhani Mahmud Faculty of Accountancy, Universiti Teknologi MARA, Perak Branch, Tapah Campus, 35400 Tapah Road, Perak MALAYSIA

Keywords:

Workforce agility, digital proficiency, critical thinking, organisational support, Resource-Based View (RBV), accounting profession

Abstract

Workforce agility is the ability of employees to be flexible in a changing work environment. It is increasingly vital for Malaysian industries in facing technological and market shifts. This paper examines how digital proficiency, critical thinking, and organisational support contribute to workforce agility using Resource-Based View (RBV) theory. The data are collected from pilot survey in two Malaysian companies. The results indicate strong basic digital skills but only moderate critical thinking abilities, with Company A performing slightly better overall. The study stress key areas for improvement, especially in digital skills that boost efficiency and in advanced thinking skills. Then proposes a conceptual framework to guide organisational steps for strengthening future readiness.

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Published

2026-06-10

How to Cite

Ahmad, M., Zainuddin, Z. N., Abdul Latif, N. E., Mohamed Yusof, F. M., Alwi, F., & Mahmud, N. M. (2026). Future-ready workforce agility in accounting profession: Input from Malaysian industry – A pilot study. International Journal of Accounting, Finance and Business, 11(65), 33–43. Retrieved from https://academicinspired.com/ijafb/article/view/4132