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Download full textThunyanee Pothisarn; Mathupayas Thongmak – Knowledge Management & E-Learning, 2026
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…
Descriptors: Foreign Countries, Accounting, Information Technology, Skill Development
