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The purpose of this paper is to present the evidence of accounting undergraduates’ attitude toward entrepreneurship, in particular, whether entrepreneurial skills developed in accounting education engender cognition of skills and intentions of starting a business.

The study uses a χ² test statistic used to evaluate a logistic regression to gauge the effect of delivering six entrepreneurial skills (risk taking, critical thinking, problem solving, innovation, autonomy and need for achievement) on entrepreneurship attitudes (cognition of skills and intentions). Data consist of questionnaire responses obtained from 668 undergraduates attending Egyptian and Bahraini universities.

The results reveal that accounting students perceive the following four entrepreneurial skills as a key for starting their own business: risk taking, critical thinking, problem solving and innovation. In addition, Egyptian students incline toward cognition, whereas Bahraini students head toward intentions.

Some changes to accounting curricula are proposed to enhance entrepreneurial intention.

This paper offers a new contribution as it focuses on the challenges and the considerations in the Arab World Universities.

The purpose of this paper examines the development of entrepreneurial skills amongst accounting students in public and private universities and its impact on career pathways, including self-employment. Also, the paper explores what skills have an effect on self-employment intentions.

This study uses a quantitative approach to measure the entrepreneurial skills developed by accounting students in business schools and whether these skills direct them to choose to start their own business. A questionnaire was developed and a sample of 583 Egyptian and Bahraini accounting students was used.

The study concludes that in private universities, there is no difference in the development of entrepreneurial skills and subsequent self-employment practices between students in Egypt and Bahrain. When it comes to public universities, students in Bahrain develop better entrepreneurial skills and subsequent self-employment practices than students in Egypt. In addition, private universities are better than public universities in representing the relationship between entrepreneurial skills and self-employment practices.

This study and its conclusions fill a gap in the literature in comparing public and private universities to highlight the relationship between developing accounting students’ entrepreneurial skills and their self-employment practices. This study is the first to compare universities in Egypt and the Kingdom of Bahrain.

This study aims to examine the impact of intellectual capital (IC) efficiency on bank’s operational, financial and market performance.

The study examined 59 banks for 5 years to ends up with 295 observations. The independent variable is the modified value added IC component; the dependent variables are performance indicators (return on assets [ROA], return on equity [ROE] and Tobin’s Q [TQ]).

The findings deduced from the empirical results demonstrate that there is a positive relationship between intellectual capital efficiency and financial performance (ROE) and market performance (TQ).

The results of this study may give a wake-up call for banks to examine the reasons of imperfect relationship between the IC and asset efficiency (ROA).