ISSN: 2222-6990
Open access
The fast development of technology has fundamentally reshaped the global market, with the accounting profession experiencing significant transformation. Technological tools such as Artificial Intelligence (AI), Microsoft Excel and specialised accounting software have changed the capabilities required for success in the labour market. The changes also have redefined the core skills expected of graduates entering the workforce. However, despite this shift, there remains a concern regarding whether accounting students are sufficiently equipped with these technological proficiencies to meet the demands of modern workplaces. Thus, this study is interested in examining the impact of proficiency in AI tools, Microsoft Excel and accounting software on students’ readiness for the workplace. Specifically, the study seeks to (1) assess the level of proficiency in AI tools, Microsoft Excel and accounting software among final-year accounting students; (2) examine the influence of each of these proficiencies on students’ readiness for employment, and (3) determine which of these technological competencies contributes most significantly to students’ workplace preparedness. This study adopts a quantitative approach, with 68 out of 75 sets of questionnaires returned from the final-year students of accounting from the Faculty of Management, Universiti Teknologi Malaysia (UTM). The data were analyzed using SPSS software, incorporating both descriptive (mean and percentage) and statistical (correlation and multiple linear regression) analyses. The results of descriptive analysis show that the majority of students possess high level proficiencies in using AI tools and accounting software but moderate proficiency in utilizing Microsoft Excel. Meanwhile, the result also reveals that all the technological proficiencies have positive relationships with students’ readiness to the workplace. However, the multiple regression shows that only proficiencies in Microsoft Excel and accounting software have positive and significant impacts, while proficiency in AI tools is found to be insignificant. This suggests that while students know AI tools, they may lack practical exposure to their application in accounting works. It is recommended that accounting programs provide more targeted AI training specifically related to accounting tasks. The moderate Microsoft Excel proficiency also shows the need for more advanced practice and real-world projects to better prepare students for the workplace.
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