Understanding how digital accounting education fosters innovation: The moderating roles of technological self-efficacy and digital literacy

Abstract

This study explores how digital accounting tools foster innovation, focusing on the moderating roles of technological self-efficacy and digital literacy. As accounting education shifts toward digital platforms, integrating technology has become crucial to enhancing students' creative and problem-solving capabilities. The study examines how exposure to digital accounting tools and systems impacts students' ability to innovate, especially with their confidence in using technology (technological self-efficacy) and their proficiency in digital skills (digital literacy). The study employed a survey-based methodology to gather data from students and professionals in accounting who have experience with digital accounting tools. Findings suggest that digital accounting education significantly enhances innovative thinking, with technological self-efficacy as a key moderator amplifying this effect. Students with higher levels of self-efficacy and digital literacy demonstrate a stronger capacity for innovation than those with lower levels. The study highlights the importance of integrating technology-focused training in accounting curricula to better equip students for the evolving demands of the profession. The implications for educators and policymakers include the need to prioritize technological skill development along with traditional accounting instruction to foster a culture of innovation in the field.