Guidelines for Developing The Potential of Accounting Practitioners at Autonomous Universities and Public Universities in The Digital Age

Abstract

             This research aimed to: (1) examine the competency of accounting practitioners in autonomous universities and government universities in the digital era; (2) investigate the components of such competency; and (3) explore approaches for enhancing the competency of accounting practitioners. A mixed-methods approach was employed. Quantitative data were collected from 43 accounting staff members using a questionnaire, while qualitative data were obtained through in-depth interviews with six accounting executives and supervisors.

             The results revealed that: (1) the overall competency level of accounting practitioners was high. The highest-rated domain was personal attributes, particularly integrity and ethical conduct. In terms of knowledge, practitioners demonstrated strong understanding of computer programs and accounting information systems, while skill-related strengths included the ability to systematically collect and organize information. (2) Principal Component Analysis (PCA) identified three key competency components: knowledge, skills, and personal attributes, each comprising several sub-components. (3) Qualitative findings supported that technological advancement has shifted the accountant’s role from data recording to data analysis. Consequently, competency development should emphasize three main areas: accounting, legal, and technological knowledge; analytical and communication skills; and essential personal attributes such as honesty, responsibility, and a willingness to learn. Recommended development strategies include providing continuous training in areas where staff have limited knowledge such as legal regulations, information technology, and digital accounting systems as well as training in data analysis, data visualization, and fostering creativity.