چکیده (انگلیسی):

The aims of the study are to determine: 1) the significant relationships between students’ empowerment, ac-counting technical skills and students’ performance, 2) the significant difference between female and male students’ per-ception on empowerment and accounting technical skills and 3) significant differences among Cumulative Grade Point Averages (CGPAs) on the perception of students’ empowerment and accounting technical skills. 232 respondents were involved in a study that consists of the third and final year undergraduate accounting students at Universiti Tenaga Nasional (Uniten). The results indicated that there is no significant correlation between the students’ empowerment and students’ performance but there is a significant correlation between accounting technical skills and students’ performance. The results also denoted that there is no significant difference among gender and the level of students’ performance on the students’ empowerment and accounting technical skills.