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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Social Science Studies
Mohammed Muneerali Thottoli
University of Nizwa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Igniting the IT Flame: a Study on IT Skills and Knowledge in Accounting Programs Among Graduating Students in Oman Shatha Hilal Alshuriqi; Balqees Saed Al Mahrouqi; Mohammed Muneerali Thottoli
Social Science Studies Vol. 3 No. 5 (2023): (Issue-September)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/sss35.7332023

Abstract

Purpose: Accountants have always been information technology (IT) users, and the case for increasing IT skills and Knowledge by accounting practitioners and graduates is stronger than ever. In business, IT is widely used and is getting more so. Without IT tools, achieving users' requirements for financial statements and other management information systems reports is no longer possible. Academics and practitioners have recognized the significance and IT (skills and Knowledge) in achieving success in the competitive business environment. Accountants who work for businesses, IT (skills and Knowledge) have necessitated the development of a new type of accountant, which is the focus of this study. Hence, this study aims to know the relationship between IT (skills and Knowledge) of accounting graduating students in Oman and university accounting programs. Design/ Methodology/ Approach: The units of analysis for this study are graduating students in Oman. It used a survey for the year 2022 to study the effect of IT (skills and Knowledge) and accounting programs among graduating students in Oman. The present research tested its hypotheses and utilized its variables using the PLS software for data analysis. Findings: The result revealed that IT Knowledge was significant with Accounting Programs where it was p<0.01, t ˃2.33. This result indicates that IT Knowledge has a significant impact on Accounting Programs. Further, the result revealed that IT Skills were also significant in Accounting Programs where it was p< 0.01, t=2.434. This result indicates that IT Skills have a significant impact on Accounting Programs.
A Bird’s-Eye View: Student Insights on Auditors and the Auditing Profession Khadija Hamed AL Hashimi; Rahaf Salman AL Mazidi; Mohammed Muneerali Thottoli
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.01.10617

Abstract

How students see auditing is essential since it may significantly affect their comprehension and interest. Stereotypes about auditors are influenced by their experience and proximity. To influence an auditor's attitudes and impressions of the auditee, proximity—including physical and psychological aspects—is essential. While negative perceptions might impede learning and make students uninterested, a positive view can increase student engagement and improve learning results. Perceptions can affect students' career decisions and how well they understand the role and significance of auditing in the business sector. This study looks into how students in Oman perceive auditing and how they develop preconceived notions about auditors based on proximity and expertise. The data was gathered using a questionnaire survey completed by 138 University students across the Sultanate of Oman. The researchers analyzed the data using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The study's findings show a significant relationship between students' decisions to pursue careers in auditing and how they see the auditing profession. The results, however, point to no relationship between auditors' perception and the auditing profession's choice. Moreover, there is no relationship between auditors' work and the student's decision to pursue auditing as a career.
Co-Authors Balqees Saed Al Mahrouqi Khadija Hamed AL Hashimi Rahaf Salman AL Mazidi Shatha Hilal Alshuriqi