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


  • Kusalawat Kongpradit St Theresa International College
  • Kawita Teepjatupon St Theresa International College
  • Hossain Mohammad Iqbal St Theresa International College


Digital competence, DigComp 2.0, Accounting student, Private Higher Education Institute,


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.


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Author Biographies

Kusalawat Kongpradit, St Theresa International College

Faculty of Education

Kawita Teepjatupon, St Theresa International College

Faculty of Business Administration

Hossain Mohammad Iqbal, St Theresa International College

Faculty of Business Administration