Accountıng And Financial Management Digital Competence of Malaysian Future Accountants
Isi Artikel Utama
Abstrak
Digitalization plays a fundamental role in Industry 4.0 by transforming traditional manual processes into automated, intelligent systems. This transformation necessitates a workforce adept in digital competencies. Despite advancements in digital integration, there remains a paucity of research assessing the digital proficiency of future Malaysian accountants. Accordingly, this study aims to evaluate the digital competency levels of these future accountants (i.e., undergraduate accounting students) and identify determinants influencing these competencies. Specifically, it examines the impact of students’ personal characteristics—academic performance, year of study, and gender—and social factors—parent education and parental home location —on digital competencies. Employing a quantitative methodology, data are collected through structured questionnaires administered to a representative sample of accounting undergraduates of several Malaysian public universities. The findings are anticipated to provide insights into the current state of digital readiness among aspiring accountants and inform curriculum development to better align accounting education with the demands of a digitalized professional landscape.
##plugins.themes.bootstrap3.displayStats.downloads##
Rincian Artikel
Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.
https://creativecommons.org/licenses/by-sa/4.0/
Referensi
Arcega, C. K., Datinguinoo, E., Guerra, J., Guno, C., Mayuga, H. J., Villamena, E., & Manongsong, J. L. (2015). Computerized vs. non-computerized accounting system of small and medium enterprises in Lipa City, Philippines: A comparative analysis. Asia Pacific journal of academic research in business administration, 1(1), 48-55.
Awang, Y., Nasir, N. E. M., Taib, A., Shuhidan, S. M., & Ifada, L. M. (2024). Digitalization of Accounting Profession: A Decade of Bibliometric Analysis. Advances in Social Sciences Research Journal, 11(5).
Bakulina, G., Kalinina, G., Luchkova, I., Pikushina, M., & Gracheva, A. (2020). Transformation of the accountancy profession during digitalization of agriculture. In BIO Web of Conferences (Vol. 17, p. 00188). EDP Sciences.
Coman, D. M., Ionescu, C. A., Duică, A., Coman, M. D., Uzlau, M. C., Stanescu, S. G., & State, V. (2022). Digitization of accounting: The premise of the paradigm shift of role of the professional accountant. Applied Sciences, 12(7), 3359.
Draganac, D., Jović, D., & Novak, A. (2022). Digital Competencies in Selected European Countries among University and High-School Students: Programming is lagging behind. Business Systems Research: International journal of the Society for Advancing Innovation and Research in Economy, 13(2), 135-154.
Fazil, N. F. M., Ahmad, N. L., & Yusof, R. (2022). Digital Skills in Igniting Accounting Undergraduates’ Entrepreneurship Intention. International Business Education Journal, 15(2), 1-13.
Grande-de-Prado, M., Cañón, R., García-Martín, S., & Cantón, I. (2020). Digital competence and gender: Teachers in training. A case study. Future internet, 12(11), 204.
Guevara-Otero, N., Cuevas-Molano, E., Vázquez-Cano, E., & López-Meneses, E. (2023). Analysis of predisposition in levels of individual digital competence among Spanish university students.
Hargittai, E., & Shafer, S. (2006). Differences in actual and perceived online skills: The role of gender. Social science quarterly, 87(2), 432-448.
Harun Rasit, M. H., Rosli, K., & Ibrahim, M. A. (2012). The ICT competencies of new accounting students of different intake channels: The Case of the Universiti Utara Malaysia. Malaysian Journal of Educational Technology, 12(2), 33-40.
Kim, H. J., Hong, A. J., & Song, H. D. (2018). The relationships of family, perceived digital competence and attitude, and learning agility in sustainable student engagement in higher education. Sustainability, 10(12), 4635.
Mappadang, A., Khusaini, K., Sinaga, M., & Elizabeth, E. (2022). Academic interest determines the academic performance of undergraduate accounting students: Multinomial logit evidence. Cogent Business & Management, 9(1), 2101326.
Mukhlasin, M., Sjarief, J., & Madyakusumawati, S. (2024). Digital Divide and Digital Competence among Accounting Students. JPI (Jurnal Pendidikan Indonesia), 13(1).
Oberländer, M., Beinicke, A., & Bipp, T. (2020). Digital competencies: A review of the literature and applications in the workplace. Computers & Education, 146, 103752.
Osman, M. N. H., Ramali, W., & Turmin, S. Z. (2019). Factors Affecting Accounting Students’ Career Choice. Research in Accounting and Sustainability. Publisher: University Putra Malaysia.
Pan, G., & Seow, P. S. (2016). Preparing accounting graduates for digital revolution: A critical review of information technology competencies and skills development. Journal of Education for business, 91(3), 166-175.
Taber, K. S. (2018). The use of Cronbach’s alpha when developing and reporting research instruments in science education. Research in science education, 48, 1273-1296.
Taib, A., Awang, Y., Shuhidan, S. M., Rashid, N., & Hasan, M. S. (2022). Digitalization in accounting: Technology knowledge and readiness of future accountants. Universal Journal of Accounting and Finance, 10(1), 348-357.
Tzafilkou, K., Perifanou, M., & Economides, A. A. (2022). Development and validation of students’ digital competence scale (SDiCoS). International Journal of Educational Technology in Higher Education, 19(1), 30.
Van Kessel, R., Wong, B. L. H., Rubinić, I., O’Nuallain, E., & Czabanowska, K. (2022). Is Europe prepared to go digital? making the case for developing digital capacity: An exploratory analysis of Eurostat survey data. PLOS Digital Health, 1(2), e0000013.
Zhao, Y., Llorente, A. M. P., & Gómez, M. C. S. (2021). Digital competence in higher education research: A systematic literature review. Computers & Education, 168, 104212.
Zhao, Y., Sánchez Gómez, M. C., Pinto Llorente, A. M., & Zhao, L. (2021). Digital competence in higher education: Students’ perception and personal factors. Sustainability, 13(21), 12184.
Zulkarnain, N., Abdul Rahman, S., & Yusoff, M. S. A. (2021). Digital competency among students: a case study at UiTM Kelantan Branch. Journal of Academic Library Management (AcLiM), 1(1), 55-64.