The determinants of digital competencies in accounting: an empirical study in Vietnam

Abstract

Purpose

This study investigates the determinants of digital competencies (DC) of students and professionals in accounting.

Design/methodology/approach

A total of 278 valid questionnaires were collected from 145 accounting students and 133 professionals to test the relationship between some characteristics of learners through the t-test and two-way ANOVA test.

Findings

The results showed a difference in DC between students and professionals. Whereas the characteristics of students do not influence their DC, gender and the number of short courses significantly affect their DC. Information and communication technologies (ICTs) should be provided in accounting programs as core competencies.

Research limitations/implications

A sample size that is not too large and does not include learners and professionals in the central and northern areas is problematic.

Practical implications

The key findings support the development of policies for digital transformation in accounting.

Originality/value

Accounting is one of the professions that must keep up with the changes in the world, which is in the process of rapid digitalization. Hence, this study is valuable for accounting practitioners, higher education institutions and managers to enhance DC continuously.

Citation

Pham, T.L., Tran, T.P.T., Dau, T.K.T. and Tran, A.H. (2024), "The determinants of digital competencies in accounting: an empirical study in Vietnam", Higher Education, Skills and Work-Based Learning, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/HESWBL-09-2023-0264