Task Performance and Skills in IR 4.0: The Moderating Effect of Attitude


  • Oluwatoyin Muse Johnson Popoola Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
  • Ayoib Che Ahmad Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
  • Rachael Oluyemisi Arowolo Department of Accounting, Chrisland University, Nigeria
  • Mazrah Malek Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia


Attitude, skills, task performance fraud risk assessment, professional accountants, moderator


In the advent of artificial intelligence, internet of things, self- driving vehicles, nanotechnology, renewable energy, quantum computing, and biotechnology has taken centre stage. New markets will emerge, partly or wholly displacing others that will require new skill sets for employment and transform how and where people work. Thus, the skills required in both old and new occupations are bound to change in a specific working environment and transform how and where people work. The objective of this study is to examine the moderating impact of attitude (ATT) on skills (SK) and task performance fraud risk assessment (TPFRA) of professional accountants conceptually. This study possesses the capacity to impact the ethical, legal, regulatory, and institutional framework. Furthermore, the study possesses the abilities to persuade the efficient and effective policy formulations and enhance capacity building of the workforce in the public sector. To the best of the researchers’ knowledge, this may perhaps be the first conceptual study on the accountant's attitude as an indispensable capability requirement for skills and task performance fraud risk assessment in the specific working environment.


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How to Cite

Popoola, O. M. J., Che Ahmad, A., Arowolo, R. O., & Malek, M. (2018). Task Performance and Skills in IR 4.0: The Moderating Effect of Attitude. Indian-Pacific Journal of Accounting and Finance, 2(4), 44-56. Retrieved from http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/59



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