How does accounting education shape the digitalization of the accounting profession? A cognitive mapping investigation

This study explores how accounting education influences students’ readiness for the digitalization of the accounting profession, with a particular focus on Tunisian accounting students. A qualitative approach is employed, utilizing cognitive mapping techniques with a sample of 74 students. Through cognitive mapping, key cognitive structures related to factors such as faculty expertise in digital accounting, resource availability, and continuous professional development initiatives are identified. Faculty expertise, in this context, refers to instructors’ proficiency with digital tools and their ability to incorporate these tools into their teaching. Resource availability pertains to the access students have to digital learning tools and development opportunities that enable engagement with modern accounting technologies. The findings indicate that faculty expertise and access to digital resources significantly contribute to students’ readiness for digital accounting tasks, fostering skills that go beyond traditional accounting practices. A practical recommendation is to implement targeted faculty development programs and increase funding for digital tools, ensuring alignment between accounting curricula and industry standards. This study underscores the importance of embedding digital literacy into accounting education, offering insights for educational institutions and policymakers on preparing students for the evolving technological demands of the accounting profession.