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Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand

Author

Listed:
  • Richard Busulwa
  • Jacqueline Birt
  • Adrian Gepp
  • Grainne Oates

Abstract

Using survey research, we investigate accountants' self‐rated knowledge of a variety of digital technologies (DTs). We find that accountants' self‐rated knowledge of established DTs is almost in line with IES2 requirements, but their self‐rated knowledge of emerging DTs is significantly below IES2 requirements. Of greater concern, we find that for both established and emerging DTs, accountants' self‐rated knowledge of key DTs anticipated to have a profound impact on accounting practice is quite weak. These findings are consistent for accountants across accounting functions, career levels and practice settings. We discuss the implications of these findings for policy, curricula design and practice.

Suggested Citation

  • Richard Busulwa & Jacqueline Birt & Adrian Gepp & Grainne Oates, 2025. "Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(3), pages 2649-2664, September.
    • Handle: RePEc:bla:acctfi:v:65:y:2025:i:3:p:2649-2664
    DOI: 10.1111/acfi.70010
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    References listed on IDEAS

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    1. repec:eme:marpps:10222529200500006 is not listed on IDEAS
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    4. Binh Bui & Brenda Porter, 2010. "The Expectation-Performance Gap in Accounting Education: An Exploratory Study," Accounting Education, Taylor & Francis Journals, vol. 19(1-2), pages 23-50.
    5. Janvrin, Diane J. & Weidenmier Watson, Marcia, 2017. "“Big Data”: A new twist to accounting," Journal of Accounting Education, Elsevier, vol. 38(C), pages 3-8.
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