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 |
|---|---|
| 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 |
| FullText | Text: Availability: 0 CustomLinks: – Url: https://eric.ed.gov/contentdelivery/servlet/ERICServlet?accno=EJ1493177 Name: ERIC Full Text Category: fullText Text: Full Text from ERIC |
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| Items | – Name: Title Label: Title Group: Ti Data: Accountants' Information Technology Reskilling: Antecedents and the Moderating Role of Gender – Name: Language Label: Language Group: Lang Data: English – Name: Author Label: Authors Group: Au Data: <searchLink fieldCode="AR" term="%22Thunyanee+Pothisarn%22">Thunyanee Pothisarn</searchLink> (ORCID <externalLink term="https://orcid.org/0000-0001-7281-4204">0000-0001-7281-4204</externalLink>)<br /><searchLink fieldCode="AR" term="%22Mathupayas+Thongmak%22">Mathupayas Thongmak</searchLink> (ORCID <externalLink term="https://orcid.org/0000-0001-9064-2071">0000-0001-9064-2071</externalLink>) – Name: TitleSource Label: Source Group: Src Data: <searchLink fieldCode="SO" term="%22Knowledge+Management+%26+E-Learning%22"><i>Knowledge Management & E-Learning</i></searchLink>. 2026 18(1):93-120. – Name: Avail Label: Availability Group: Avail Data: Laboratory of Knowledge Management & E-Learning. Web site: http://www.kmel-journal.org/ojs/index.php/online-publication – Name: PeerReviewed Label: Peer Reviewed Group: SrcInfo Data: Y – Name: Pages Label: Page Count Group: Src Data: 29 – Name: DatePubCY Label: Publication Date Group: Date Data: 2026 – Name: TypeDocument Label: Document Type Group: TypDoc Data: Journal Articles<br />Reports - Research – Name: Subject Label: Descriptors Group: Su Data: <searchLink fieldCode="DE" term="%22Foreign+Countries%22">Foreign Countries</searchLink><br /><searchLink fieldCode="DE" term="%22Accounting%22">Accounting</searchLink><br /><searchLink fieldCode="DE" term="%22Information+Technology%22">Information Technology</searchLink><br /><searchLink fieldCode="DE" term="%22Skill+Development%22">Skill Development</searchLink><br /><searchLink fieldCode="DE" term="%22Sex%22">Sex</searchLink><br /><searchLink fieldCode="DE" term="%22Technological+Advancement%22">Technological Advancement</searchLink><br /><searchLink fieldCode="DE" term="%22Intention%22">Intention</searchLink><br /><searchLink fieldCode="DE" term="%22Independent+Study%22">Independent Study</searchLink><br /><searchLink fieldCode="DE" term="%22Organizational+Climate%22">Organizational Climate</searchLink><br /><searchLink fieldCode="DE" term="%22Computer+Literacy%22">Computer Literacy</searchLink> – Name: Subject Label: Geographic Terms Group: Su Data: <searchLink fieldCode="DE" term="%22Thailand%22">Thailand</searchLink> – Name: ISSN Label: ISSN Group: ISSN Data: 2073-7904 – Name: Abstract Label: Abstract Group: Ab Data: 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. – Name: AbstractInfo Label: Abstractor Group: Ab Data: As Provided – Name: DateEntry Label: Entry Date Group: Date Data: 2026 – Name: AN Label: Accession Number Group: ID Data: EJ1493177 |
| PLink | https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=eric&AN=EJ1493177 |
| RecordInfo | BibRecord: BibEntity: Languages: – Text: English PhysicalDescription: Pagination: PageCount: 29 StartPage: 93 Subjects: – SubjectFull: Foreign Countries Type: general – SubjectFull: Accounting Type: general – SubjectFull: Information Technology Type: general – SubjectFull: Skill Development Type: general – SubjectFull: Sex Type: general – SubjectFull: Technological Advancement Type: general – SubjectFull: Intention Type: general – SubjectFull: Independent Study Type: general – SubjectFull: Organizational Climate Type: general – SubjectFull: Computer Literacy Type: general – SubjectFull: Thailand Type: general Titles: – TitleFull: Accountants' Information Technology Reskilling: Antecedents and the Moderating Role of Gender Type: main BibRelationships: HasContributorRelationships: – PersonEntity: Name: NameFull: Thunyanee Pothisarn – PersonEntity: Name: NameFull: Mathupayas Thongmak IsPartOfRelationships: – BibEntity: Dates: – D: 01 M: 01 Type: published Y: 2026 Identifiers: – Type: issn-electronic Value: 2073-7904 Numbering: – Type: volume Value: 18 – Type: issue Value: 1 Titles: – TitleFull: Knowledge Management & E-Learning Type: main |
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