Journals Information
Universal Journal of Accounting and Finance Vol. 10(1), pp. 348 - 357
DOI: 10.13189/ujaf.2022.100135
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Digitalization in Accounting: Technology Knowledge and Readiness of Future Accountants
Azuraidah Taib 1,*, Yunita Awang 1, Shazalina Mohamed Shuhidan 2, Norfadzilah Rashid 3, Mohd Sidki Hasan 4
1 Faculty of Accountancy, Universiti Teknologi MARA (UiTM), Dungun Campus, Terengganu, Malaysia
2 Faculty of Accountancy, Universiti Teknologi MARA (UiTM), Puncak Alam Campus, Selangor, Malaysia
3 Faculty of Business & Management, Universiti Sultan Zainal Abidin, Gong Badak Campus, Terengganu, Malaysia
4 Special Project Q3 Management Solution Sdn Bhd, Malaysia
ABSTRACT
In the course of digitalization, the accounting industry will adapt to comparable developments. Finance and accounting professionals must embrace the digital shift as the digital world evolves to remain relevant. To flourish in their career, future accountants must be equipped with the most up-to-date technological knowledge. Thus, this study aims to investigate the link between future accountants' technological knowledge and technology readiness for the digitalization of the accounting profession. This study employed a non-probability purposive sampling approach as the research unit with future accountants. Online surveys were used to examine the relationship between technology knowledge and the digitalization of the accounting profession. It was delivered to 546 interns from the top six public universities in Malaysia for accounting and finance. A total of 187 respondents have participated in the survey.This study discovered a significant link between future accountants' technology readiness and the digitalization of the accounting profession. It suggests explicitly that the better-equipped accountants are to use technology, the better their capacity to adapt to technological progress in the industry. However, there is a weak relationship between technological knowledge and digitalization. As a result, an adequate focus must be given to establishing future accountants' qualifications alongside professional degrees. Their tertiary education should include more exposure and practice to digital literacy. Although this study was confined to six public institutions, the findings may not be extrapolated to represent the opinions of all future accountants. As a result, future studies might broaden the sample selection to include private and other universities.
KEYWORDS
Digitalization, Future Accountants, Technology, Knowledge, Technology Readiness
Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Azuraidah Taib , Yunita Awang , Shazalina Mohamed Shuhidan , Norfadzilah Rashid , Mohd Sidki Hasan , "Digitalization in Accounting: Technology Knowledge and Readiness of Future Accountants," Universal Journal of Accounting and Finance, Vol. 10, No. 1, pp. 348 - 357, 2022. DOI: 10.13189/ujaf.2022.100135.
(b). APA Format:
Azuraidah Taib , Yunita Awang , Shazalina Mohamed Shuhidan , Norfadzilah Rashid , Mohd Sidki Hasan (2022). Digitalization in Accounting: Technology Knowledge and Readiness of Future Accountants. Universal Journal of Accounting and Finance, 10(1), 348 - 357. DOI: 10.13189/ujaf.2022.100135.