/jurnalpengurusan Tue, 26 Aug 2025 08:17:44 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.1 /jurnalpengurusan/article/digital-transformation-in-accounting-education-exploring-the-influence-of-lecturers-behavioural-intentions-and-high-context-culture/?utm_source=rss&utm_medium=rss&utm_campaign=digital-transformation-in-accounting-education-exploring-the-influence-of-lecturers-behavioural-intentions-and-high-context-culture Fri, 22 Aug 2025 07:47:53 +0000 /jurnalpengurusan/?post_type=article&p=7755 In today’s rapidly evolving digital landscape, accounting education is undergoing significant transformation. This study investigates the drivers behind Chinese accounting lecturers’ behavioural intention to integrate digital teaching tools. Guided by Diffusion of Innovation and Social Cognitive theories, our objective was to examine factors including compatibility, relative advantage, observability, and self-efficacy, while accounting for China’s distinctive high-context culture. We surveyed 317 lecturers from top-tier universities to capture their perceptions and intentions. The analysis reveals that compatibility and self-efficacy strongly influence lecturers’ willingness to integrate digital technology, whereas relative advantage and observability do not exert a significant effect. Moreover, China’s cultural norms amplify the impact of self-efficacy on behavioural intention towards digital technology. These findings underscore the need for tailored support and training that aligns with cultural values, ultimately enhancing teaching effectiveness. This study contributes originality by linking theoretical frameworks with cultural influences, ensuring that future accounting professionals are well-prepared for the dynamic digital era.

]]> /jurnalpengurusan/article/information-technology-it-knowledge-and-skills-of-accounting-graduates-does-an-expectation-gap-exist/?utm_source=rss&utm_medium=rss&utm_campaign=information-technology-it-knowledge-and-skills-of-accounting-graduates-does-an-expectation-gap-exist Tue, 11 Oct 2022 06:33:50 +0000 /jurnalpengurusan/?post_type=article&p=5347 The present research explores the expectation gap in information technology (IT) skills development in an accounting degree course using grounded theory methodology. Data were collected using multiple qualitative approaches, including interviews; focus groups; observations; and document reviews, focusing on respondents at one traditional university in the UK and involving respondents from one of the big four accounting firms operating in the UK. The findings indicate that some of the required understanding and skills relating to accounting, tax and auditing software is lacking, suggesting an expectation gap. Different opinions concerning who should assume the responsibility for the development of the IT skills of the graduates; the understanding concerning the nature of IT skills; unclear expectations; and a lack of communication among stakeholders in accounting education are the factors perceived to cause the existence of such a gap. The findings also reveal that educators, as major players in the education process, should initiate a platform to promote communication among all stakeholders in educations, including potential employers and students, so that skills needs and expectations can be clearly identified and communicated, thus bridging the gap.

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