Kĩ năng cần thiết của sinh viên kế toán trong thời đại công nghệ số: nhận thức từ các bên liên quan
- Từ khóa:
- Skills
- accounting
- students
- digital technology
Tóm tắt
The digital age has a significant impact on all industries worldwide, including accounting. This study explores the perceptions of stakeholders regarding the essential skills required for accountants in the future. A mixed-method approach was used to collect 433 samples, including accountants, employers, lecturers, and accounting students, to assess the importance of certain skills for accountants. The results show that the priority index is arranged in descending order of 8 skill groups as follows: Digital skills, ethical skills, professional skills, critical thinking, other skills, problem-solving skills, business skills, and communication skills. Additionally, the study also reveals significant statistical differences between the survey groups regarding the importance and priority index of some skills. This research makes an important contribution to understanding the essential skills for the success of an accountant and suggests that accounting educational institutions could implement measures to improve these skills, making the accounting profession more professional in the digital age.
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