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International Journal of Education and Practice

April 2019, Volume 7, 4, pp 404-417

Key Challenges of Work-Based Learning Application in Teaching and Learning Strategies for Accounting Programs



Nur Ashikin ISHAK


Zafiruddin BAHARUM


Noorlaila GHAZALI


Rozainun Hj AB. AZIZ

Zuraeda IBRAHIM 1 ,

Nur Ashikin ISHAK 1 Zafiruddin BAHARUM 1 Noorlaila GHAZALI 1 Rozainun Hj AB. AZIZ 1 
  1. Faculty of Accountancy, Universiti Teknologi MARA, Malaysia. 1

Pages: 404-417

DOI: 10.18488/journal.61.2019.74.404.417

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Article History:

Received: 25 April, 2019
Revised: 30 July, 2019
Accepted: 04 September, 2019
Published: 01 November, 2019


Malaysian Institutions of Higher Learning (IHLs) are expected to provide effective and innovative teaching and learning practices. Academics are to be of high quality and equipped with vital knowledge and skills to assist the IHLs in producing holistic and work-ready graduates. In order to meet these expectations, the implementation of a work-based learning (WBL) strategy is a possible significant learning strategy. However, obstacles and challenges accompany any implementation process. Hence, the purpose of this study is to identify and understand the key challenges faced by a group of academics who have incorporated a work-based learning (WBL) strategy into their teaching and learning activities. In an attempt to reach an inductive conclusion, the researchers used observations as main research strategy, supported with indirect oral interviews as additional sources of evidence. The research processes observed those people who were directly or indirectly involved in implementation of WBL at the Teaching Accountancy Firm Salihin – UiTM, Faculty of Accountancy, Universiti Teknologi MARA. Their observations and indirect oral interviews regarding the WBL implementation started on 1 March 2017, and data gathering processes were conducted during the first half of the second year of the WBL implementation. The main findings revealed that academic acceptance, industries’ acceptance, operationalization, and talent are the key challenges faced by participants. In conclusion, smooth and effective implementation of the WBL can be achieved if these four key challenges can be resolved in advance.
Contribution/ Originality
The findings of this study contribute significantly to the development of knowledge in the field of accounting education, and will benefit other institutions of higher learning that may be planning to adopt WBL as a Teaching and Learning (T&L) strategy. Additionally, the findings constitute new knowledge and do not simply confirm previous findings; therefore this new knowledge would prove useful for understanding problematic intangibles.


Work-based learning, Experiential learning theory, Teaching and learning practices, Institution of higher learning, Academic acceptance, Industries acceptance, Operationalization, Talent.



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This study received no specific financial support.

Competing Interests:

The authors declare that they have no competing interests.


All authors contributed equally to the conception and design of the study.

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