An Investigation on Digital Competence of Accounting Undergraduate Students in the Private Higher Education Institutes

Abstract

Nowadays, accountants in the digital economy and globalized world need digital competence or soft skills more than technical or hard skills. Therefore, DigComp 2.0 investigated accounting students’ digital competence. Data were collected by a questionnaire from accounting undergraduate students and then were analyzed. It was found that accounting students had more digital competence but less on digital content creation. However, there was significant difference on digital safety between freshman with junior and senior. Our study suggests that accounting students’ digital competence must be promoted and advanced both curriculum and institution level.