Towards an Islamic Spiritual Model in Increasing Academic Performance of Accounting Students

Abstract

This paper aims at proposing a model of Islamic spirituality to be implemented at higher-education institutions and determining its impact to the academic performance of the students. Thus, this model has suggested an Islamic spirituality programme to be incorporated into students’ activities known as the Sharing-is-Caring (SIC) programme. Regularly attending the programme is expected to provide positive impacts on the students’ academic performances because it emphasises on Islamic spiritual values which are crucial to the students’ successes. Questionnaire were distributed to the final-semester Accounting students and the findings revealed that the SIC programme could improve students’ Islamic spiritual values.  However, the results of the study have failed to actualise the expected positive relationship between the SIC programme and the academic performances of the students.