Browsing by Author "Ishak, Norhasniza Hanum"

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    Digital competencies of accounting graduates in Malaysia : educator, employer, and graduate perspectives : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Manawatū Campus, Palmerston North, New Zealand
    (Massey University, 2025-09-10) Ishak, Norhasniza Hanum
    Digital technologies are transforming work practices, with emerging tools such as big data and data analytics, artificial intelligence (AI), blockchain, the Internet of Things (IoT), and robotics reshaping the accounting profession. Such changes demand the development of new digital competencies in the workplace. Scholarly and professional literature has identified digital competency gaps among accounting graduates, raising concerns about their preparedness for the profession. This study examines the digital competencies required of accounting graduates transitioning into early career roles from the perspectives of Malaysian educators, employers, and accounting graduates. While new or advanced technology can be classified in many ways, this study considers the broad spectrum of digital competencies that graduates must develop to navigate the diverse range of advanced or emerging technologies. Using a quantitative survey approach, the study assesses eight core digital competencies: information system, data visualisation, data analytics, data governance, communication, problem-solving, critical thinking, and creativity. The analysis is framed by human capital theory, stakeholder theory, and by Bui and Porter’s (2010) expectation-performance gap model. It also explores four key dimensions of competency gaps: (a) the expectation gap between groups, (b) the performance gap between groups, (c) the constraints gap within the group of educators and graduates, due to factors that impede the development of graduates’ digital competencies, and (d) the expectation-performance gap perceived by employers. Findings reveal that while educators, employers, and graduates have high expectations for digital competencies in accounting graduates, the competencies achieved by graduates fall slightly short of these expectations, resulting in discernible gaps. Key barriers to competency development include curriculum overload, a shortage of IT qualified accounting academics, inadequate infrastructure, and limited institutional support. This study contributes to the accounting education literature by introducing a digital competencies framework that integrates technical and generic competencies tailored for accounting graduates. It also extends Bui and Porter’s expectation-performance gap framework by incorporating stakeholder perceptions, including those of graduates, as well as structural constraints. Importantly, the study highlights how alignment among educators, employers, and graduates can inform curriculum reform, policy development, and institutional strategy within Malaysia’s higher education and accounting sectors.