Empowering generation z accountants in the era of data complexity and open innovation: Nurturing big data analytics, diagnostic, and forensic accounting skills

Autor: Narinthon Imjai, Trairong Swatdikun, Prasit Rungruang, Rohaida Basiruddin, Somnuk Aujirapongpan
Jazyk: angličtina
Rok vydání: 2024
Předmět:
Zdroj: Journal of Open Innovation: Technology, Market and Complexity, Vol 10, Iss 2, Pp 100308- (2024)
Druh dokumentu: article
ISSN: 2199-8531
DOI: 10.1016/j.joitmc.2024.100308
Popis: This research fills a significant knowledge gap by exploring the development of Big Data Analytics Skills (BAS), Diagnostic Skills (DS), and Forensic Accounting Skills (FAS) among Generation Z accounting students in Thailand. Employing a quantitative research approach, the study conducted an online survey of fourth-year accounting students from this generation, utilizing the convenience sampling technique. The investigation aimed to assess the impact of BAS and DS on FAS within the accounting student cohort. The sample consisted of 465 participants. Path analysis conducted using the SmartPLS program affirmed significant relationships: BAS significantly influences both DS (H1, β=0.817, p
Databáze: Directory of Open Access Journals