Examining Gender Differences on Technology Knowledge and Readiness towards Digitalization of Accounting Profession

Abstract

Digitalization of the work process affects almost all industries due to the Fourth Industrial Revolution. The accounting profession is no exception, urging future accountants to equip themselves with the technological knowledge and readiness to digitize. As the digitalization of the accounting profession is driven by technological advancement, the gender of future accountants may influence the digitalization process. Thus, this is a timely study to examine the gender differences in technology knowledge and technology readiness towards digitalization among the future accountants. Based on non-probability purposive sampling with future accountants as unit of analysis, results indicate a moderate level for technological knowledge and readiness among the respondents. There is no significant difference found in technological knowledge and readiness between male and female respondents. The findings may reflect the existing group of future accountants belong to Generation Z that is heavily exposed to technology. They are comfortable with technology utilisation, agile, adaptive, and able to migrate quickly to new platforms. This gives insights to employers on gender selection in the hiring process to meet industry needs. Future research could be extended to accounting interns at private universities and to current accounting practitioners being the potential mentors for newcomers into the accounting profession.