Technology Readiness Among Future Accountants Towards Digitalization of Accounting Profession

Shazalina Mohamed Shuhidan (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia)
Yunita Awang (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Terengganu, Kampus Dungun, Terengganu, Malaysia)
Azuraidah Taib (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Terengganu, Kampus Dungun, Terengganu, Malaysia)
Norfadzilah Rashid (Faculty of Business & Management, Universiti Sultan Zainal Abidin, Kampus Gong Badak, Terengganu, Malaysia)
Mohd Sidki Hasan (Malaynomic Analytic Sdn Bhd, Malaysia)

Indonesian Journal of Sustainability Accounting and Management
Vol. 7 No. S1 (2023): Special Issue

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.