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All Journal Indonesian Journal of Sustainability Accounting and Management
Mohd Sidki Hasan
Malaynomic Analytic Sdn Bhd, Malaysia

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Technology Readiness Among Future Accountants Towards Digitalization of Accounting Profession Shazalina Mohamed Shuhidan; Yunita Awang; Azuraidah Taib; Norfadzilah Rashid; Mohd Sidki Hasan
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. S1 (2023): Special Issue
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7s1.878

Abstract

As the digital world evolves, accounting professionals must embrace the digital shift to remain relevant. Future accountants must be equipped with the most up-to-date technological knowledge. Thus, this study investigates the link between optimism, innovativeness, discomfort, and insecurity about technology with technology readiness for the digitalization of the accounting profession among future accountants. This study employs a non-probability purposive sampling approach with future accountants as the research unit. Online surveys are used to gather data for this study, delivered to interns from the top six public universities in Malaysia for accounting and finance. The findings of this study show a moderate technology readiness level among the respondents. Despite respondents being optimistic about technology, they indicate feelings of discomfort towards technology. As a result, adequate focus must be given to establishing accounting expert qualifications alongside professional degrees. Their tertiary education should include more exposure to and practice technology readiness.
Fulfilling the Demands of Digitalization in the Accounting Profession: A Technological Knowledge Assessment for Future Accountants Yunita Awang; Azuraidah Taib; Shazalina Mohamed Shuhidan; Norfadzilah Rashid; Mohd Sidki Hasan
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. S1 (2023): Special Issue
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7S1.879

Abstract

As the digital world continues to grow, both finance and accounting practitioners, as well as future accountants, must embrace the digital transition in order to remain relevant. Thus, this study attempts to assess the technological knowledge for future accountants and evaluate its relationship with the digitalization of the accounting profession. Employing a non-probability purposive sampling approach, online questionnaires were distributed to accounting interns from the top six public universities for accounting and finance in Malaysia. This study found a moderate level of knowledge about technology among the respondents. Meanwhile, there is a significant and weak positive relationship between knowledge about technology and the digitalization of the accounting profession. Future research could be extended to accounting students at all universities and use alternative research methodologies, such as in-depth interviews, to improve the assessment of future accountants’ technological knowledge.
Co-Authors Azuraidah Taib Azuraidah Taib Norfadzilah Rashid Norfadzilah Rashid Shazalina Mohamed Shuhidan Shazalina Mohamed Shuhidan Yunita Awang Yunita Awang