Since its inception in 2014, ICAS has succeeded in highlighting contemporary issues and at the same time allowing new ideas to evolve. Due to the overwhelming international and local participation, this conference has become an annual event, and this year is the fifth in the series. The conference aims to promote the sharing of research knowledge and wisdom from researchers, academicians, graduate students and practitioners from all over the world, and to develop networking and exchange of ideas in a supportive environment. Also, the conference provides a platform for an international academic forum that encourages the development of collaborative linkages in seeking insights and answers for research synergies. This year, with the theme “The Fourth Industrial Revolution and the Future of Accounting”, is very appropriate especially under an era of technological advancement that has impacted accounting discipline. Research presentations and discussions are expected to offer valuables insights on the various tracks of accounting studies. This could be a key to a more sustainable accounting discipline in order to overcome the challenges in the evolving industrial revolution. At this juncture, on behalf of the Organising Committee, I would like to thank all the sponsors, session chairs, paper presenters, reviewers and participants for their contributions to the success of this year conference. I genuinely hope that all participants will enjoy a meaningful discourse with the heartfelt hospitality of this conference.
ICAS Online Proceedings Library