Accountants' Information Technology Reskilling: Antecedents and the Moderating Role of Gender
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| Title: | Accountants' Information Technology Reskilling: Antecedents and the Moderating Role of Gender |
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| Language: | English |
| Authors: | Thunyanee Pothisarn (ORCID |
| Source: | Knowledge Management & E-Learning. 2026 18(1):93-120. |
| Availability: | Laboratory of Knowledge Management & E-Learning. Web site: http://www.kmel-journal.org/ojs/index.php/online-publication |
| Peer Reviewed: | Y |
| Page Count: | 29 |
| Publication Date: | 2026 |
| Document Type: | Journal Articles Reports - Research |
| Descriptors: | Foreign Countries, Accounting, Information Technology, Skill Development, Sex, Technological Advancement, Intention, Independent Study, Organizational Climate, Computer Literacy |
| Geographic Terms: | Thailand |
| ISSN: | 2073-7904 |
| Abstract: | Technological changes lead to the shift of accounting roles. Therefore, accountants need information technology (IT) reskilling. This study aims to explore influential factors driving professional accountants' development of IT skills as well as the moderating impacts of gender. A research framework was introduced covering three aspects of technology, individuals, and organizations. An online survey was conducted. An exploratory factor analysis was carried out to extract potential factors. Hypotheses were tested using hierarchical moderated regression. Perceived IT low complexity, perceived IT trialability, IT knowledge, perceived organizational support, and self-directed learning readiness were found important in improving accountants' intention to IT reskill. However, their IT reskilling behavior was influenced only by their past behavior in terms of non-IT reskilling behavior. This work makes a crucial contribution to the understanding of what factors motivate accountants' IT reskilling, which is currently essential for accountants to maintain their professions. Findings could be generalized to both new and mid-career accountants since the data was collected from wide working aged accountants, both males and females. |
| Abstractor: | As Provided |
| Entry Date: | 2026 |
| Accession Number: | EJ1493177 |
| Database: | ERIC |
| Abstract: | Technological changes lead to the shift of accounting roles. Therefore, accountants need information technology (IT) reskilling. This study aims to explore influential factors driving professional accountants' development of IT skills as well as the moderating impacts of gender. A research framework was introduced covering three aspects of technology, individuals, and organizations. An online survey was conducted. An exploratory factor analysis was carried out to extract potential factors. Hypotheses were tested using hierarchical moderated regression. Perceived IT low complexity, perceived IT trialability, IT knowledge, perceived organizational support, and self-directed learning readiness were found important in improving accountants' intention to IT reskill. However, their IT reskilling behavior was influenced only by their past behavior in terms of non-IT reskilling behavior. This work makes a crucial contribution to the understanding of what factors motivate accountants' IT reskilling, which is currently essential for accountants to maintain their professions. Findings could be generalized to both new and mid-career accountants since the data was collected from wide working aged accountants, both males and females. |
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| ISSN: | 2073-7904 |
