Enhancing Perceived Employability through Digital, Analytical, and AI Oriented Skills in Accounting

Adhevia Perdana Putri; Agus Dwianto

doi:10.69725/aai.v1i2.195

Authors

Adhevia Perdana Putri Department of Accounting, Faculty of Economics and Business, Universitas Dian Nuswantoro, Semarang, Indonesia
Agus Dwianto Department of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia.

DOI:

https://doi.org/10.69725/aai.v1i2.195

Keywords:

Accounting education, Artificial intelligence, Employability, Industry 5.0, Digital skills

Abstract

Objective: Analyze the influence of accounting technical skills, digital technology skills, data analytics skills, and soft skills on perceived employability among accounting students in Indonesia, with artificial intelligence (AI) orientation readiness as a moderating variable.
Methods: The present study employed a quantitative methodology, surveying 700 accounting students from state and private universities in Surakarta. A structured questionnaire was utilized to collect data, which was then analyzed HTMT to (PLS-SEM) to validate the proposed relationships and moderation effects.
Results: The findings of the study indicated a significant relationship between all four skill categories i.e., accounting, technical skills, digital technology skills, data analytic skills, and soft skills and students' perceptions of employability. Secondly, the AI Orientation Readiness variable significantly moderates these relationships, particularly amplifying the impact of digital and analytical competencies.
Novelty: This paper is an original contribution to the field of accounting education, with a focus on the incorporation of artificial intelligence (AI) readiness into the employability framework. This topic is particularly under-researched, especially in the context of developing economies. Furthermore, it addresses a significant research gap by establishing a link between future competencies and AI preparedness within the context of the lean 5th Industry.
Research Implications: The findings of the study indicate that there is an urgent requirement for reform of accounting curricula, for the introduction of AI-related content, and for the development of cross-disciplinary skills. The report also provides policy recommendations, curriculum guidelines, and sample assignments to assist secondary schools and institutions of higher education in educating and supporting graduates in technology-led economies.

Downloads

Download data is not yet available.

Author Biographies

Adhevia Perdana Putri, Department of Accounting, Faculty of Economics and Business, Universitas Dian Nuswantoro, Semarang, Indonesia

Adhevia Perdana Putri, S.Ak, is an academic affiliated with the Department of Accounting, Faculty of Economics and Business, Universitas Dian Nuswantoro, Semarang, Indonesia. Her research interests focus on accounting, financial reporting, and business innovation in emerging economies. She actively contributes to scholarly publications and academic discussions, reflecting her commitment to advancing knowledge in the field. She holds a Bachelor’s degree in Accounting and has demonstrated a strong presence in academic networks through her ORCID profile (https://orcid.org/0009-0006-2672-800X) and Google Scholar (https://scholar.google.com/citations?user=Sk4VNxEAAAAJ). She can be contacted via email at adheviaperdana@gmail.com.
Agus Dwianto, Department of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia.

Agus Dwianto, S.E., M.Ak. (Asist. Prof), is an academic and researcher at the Department of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. His scholarly work focuses on accounting innovation, financial performance, and sustainable economic practices, particularly in the context of emerging markets. With a strong dedication to academic excellence, he has actively published in reputable journals and contributed as a reviewer for various Scopus-indexed publications. His professional profiles can be accessed via ORCID (https://orcid.org/0009-0009-3681-048X) and Scopus (https://www.scopus.com/authid/detail.uri?authorId=57195054771). He can be reached at agusdwianto90@gmail.com.

References

Ajzen, Icek. 2020. “The Theory of Planned Behavior: Frequently Asked Questions.” Human Behavior and Emerging Technologies 2 (4): 314–24. https://doi.org/https://doi.org/10.1002/hbe2.195.

Barney, Jay B, David J Ketchen, and Mike Wright. 2021. “Resource-Based Theory and the Value Creation Framework.” Journal of Management 47 (7): 1936–55. https://doi.org/10.1177/01492063211021655.

Bedolla, Alicia M, Gabriel L McKinsey, Kierra Ware, Nicolas Santander, Thomas D Arnold, and Yu Luo. 2024. “A Comparative Evaluation of the Strengths and Potential Caveats of the Microglial Inducible CreER Mouse Models.” Cell Reports 43 (1). https://doi.org/10.1016/j.celrep.2023.113660.

Burritt, Roger Leonard, Christian Herzig, Stefan Schaltegger, and Tobias Viere. 2019. “Diffusion of Environmental Management Accounting for Cleaner Production: Evidence from Some Case Studies.” Journal of Cleaner Production 224:479–91. https://doi.org/https://doi.org/10.1016/j.jclepro.2019.03.227.

Canovi, Magali, and Chiara Succi. 2019. “Be Yourself: How Role Identities Influence Transgenerational Entrepreneurship in Family Firms.” Academy of Management Proceedings 2019 (1): 13285. https://doi.org/10.5465/AMBPP.2019.13285abstract.

Cleland, Jennifer, Kenneth G Walker, Michael Gale, and Laura G Nicol. 2016. “Simulation-Based Education: Understanding the Socio-Cultural Complexity of a Surgical Training ‘Boot Camp.’” Medical Education 50 (8): 829–41. https://doi.org/https://doi.org/10.1111/medu.13064.

Davis, James L, William H Prescott, Jerry L Svarc, and Karen J Wendt. 1989. “Assessment of Global Positioning System Measurements for Studies of Crustal Deformation.” Journal of Geophysical Research: Solid Earth 94 (B10): 13635–50. https://doi.org/https://doi.org/10.1029/JB094iB10p13635.

Everaert, Patricia, Lies Bouten, and Annelien Baele. 2019. “CSR Website Disclosure: The Influence of the Upper Echelons.” Accounting, Auditing and Accountability Journal 32 (2): 421–55. https://doi.org/10.1108/AAAJ-03-2017-2882.

Gaylor, Lisa, and Jennifer J. Nicol. 2016. “Experiential High School Career Education, Self-Efficacy, and Motivation.” Canadian Journal of Education 39 (2): 1–24.

Grosu, Veronica, Cristina Gabriela Cosmulese, Marian Socoliuc, Marius-Sorin Ciubotariu, and Svetlana Mihaila. 2023. “Testing Accountants’ Perceptions of the Digitization of the Profession and Profiling the Future Professional.” Technological Forecasting and Social Change 193:122630. https://doi.org/https://doi.org/10.1016/j.techfore.2023.122630.

Heckman, James J, and Tim Kautz. 2012. “Hard Evidence on Soft Skills.” Labour Economics 19 (4): 451–64. https://doi.org/https://doi.org/10.1016/j.labeco.2012.05.014.

Hossain, Muhammed Zakir, Fatema Tuj Johora, Mamunur R. Raja, and Latul Hasan. 2024. “Transformative Impact of Artificial Intelligence and Blockchain on the Accounting Profession.” European Journal of Theoretical and Applied Sciences 2 (6): 144–59. https://doi.org/10.59324/ejtas.2024.2(6).11.

Howieson, Bryan. 2003. “Accounting Practice in the New Millennium: Is Accounting Education Ready to Meet the Challenge?” The British Accounting Review 35 (2): 69–103. https://doi.org/https://doi.org/10.1016/S0890-8389(03)00004-0.

Nguyen, Phuong Ngoc-Duy, and Huan Hong Nguyen. 2024. “Unveiling the Link between Digital Entrepreneurship Education and Intention among University Students in an Emerging Economy.” Technological Forecasting and Social Change 203:123330. https://doi.org/https://doi.org/10.1016/j.techfore.2024.123330.

Paklina, Sofia, and Elena Shakina. 2022. “Which Professional Skills Value More under Digital Transformation?” Journal of Economic Studies 49 (8): 1524–47. https://doi.org/10.1108/JES-08-2021-0432.

Paoloni, Paola, Maurizio Massaro, Francesca Dal Mas, and Carlo Bagnoli. 2023. “Microfoundations of Intellectual Capital. Evidence from Italian Small Accounting Firms.” Knowledge Management Research & Practice 21 (4): 725–37. https://doi.org/10.1080/14778238.2021.2023676.

Shahid, Muhammad Khalid, Tayyaba Zia, Liu Bangfan, Zafar Iqbal, and Fiaz Ahmad. 2024. “Exploring the Relationship of Psychological Factors and Adoption Readiness in Determining University Teachers’ Attitude on AI-Based Assessment Systems.” The International Journal of Management Education 22 (2): 100967. https://doi.org/https://doi.org/10.1016/j.ijme.2024.100967.

Tiron-Tudor, Adriana, Andreea Labaditis (Cordos), and Delia Deliu. 2025. “Future-Ready Digital Skills in the AI Era: Bridging Market Demands and Student Expectations in the Accounting Profession.” Technological Forecasting and Social Change 215:124105. https://doi.org/https://doi.org/10.1016/j.techfore.2025.124105.

Tiron-Tudor, Adriana, Ramona Lacurezeanu, Vasile Paul Bresfelean, and Adelina Nicoleta Dontu. 2024. “Perspectives on How Robotic Process Automation Is Transforming Accounting and Auditing Services.” Accounting Perspectives 23 (1): 7–38. https://doi.org/https://doi.org/10.1111/1911-3838.12351.

Tseng, Hungwei, Xiang Yi, and Hsin-Te Yeh. 2019. “Learning-Related Soft Skills among Online Business Students in Higher Education: Grade Level and Managerial Role Differences in Self-Regulation, Motivation, and Social Skill.” Computers in Human Behavior 95:179–86. https://doi.org/https://doi.org/10.1016/j.chb.2018.11.035.

Watty, Kim, Jade McKay, and Leanne Ngo. 2016. “Innovators or Inhibitors? Accounting Faculty Resistance to New Educational Technologies in Higher Education.” Journal of Accounting Education 36:1–15. https://doi.org/https://doi.org/10.1016/j.jaccedu.2016.03.003.

Yigitbasioglu, Ogan, Peter Green, and May-Yin Decca Cheung. 2023. “Digital Transformation and Accountants as Advisors.” Accounting, Auditing & Accountability Journal 36 (1): 209–37. https://doi.org/10.1108/AAAJ-02-2019-3894.