摘要：AbstractGraduate unemployment is considered as one of the main social development problems facing the Malaysian government. One of the potential careers to solve and reduce the unemployment problem is entrepreneurship. Training, internship and entrepreneurship program must be encouraged to the Malaysian University students for changing their mindset as to become self-reliant by having entrepreneurship spirit and culture. Thus, this study focuses on the individual development by using accounting simulation model to inculcate the entrepreneurial attributes and values in the mindset of the accounting students thus encourage them to become entrepreneur. From the literature, attributes and values of entrepreneur are dignity, self-esteem, good moral values, responsible, honest, knowledgeable, achievement oriented, self-confident, do not give up easily, wise, optimistic, like to work on own, quick to made decision, like change, like a challenge, good mixer, good planner, like to take risks, and trusting. These characteristics are knowledge and skills which can be acquired, trained and improved over time. This research proposes the accounting simulation model to develop the entrepreneurial characteristic among accounting students in Malaysian public universities. This research utilizes a survey method using a questionnaire. The findings of the study provide insights to the academics and Malaysian government in promoting the entrepreneur characteristics a basis for planning, developing and implementing entrepreneurial strategic policy and practices in Malaysia especially related to graduate entrepreneurs.
关键词：Entrepreneurial;accounting simulation;accounting students
