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ERIC Number: EJ1493177
Record Type: Journal
Publication Date: 2026
Pages: 29
Abstractor: As Provided
ISBN: N/A
ISSN: N/A
EISSN: EISSN-2073-7904
Available Date: 0000-00-00
Accountants' Information Technology Reskilling: Antecedents and the Moderating Role of Gender
Knowledge Management & E-Learning, v18 n1 p93-120 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 technology, individuals, and organizations. An online survey was conducted. An exploratory factor analysis was carried out to extract potential factors. Hypotheses were tested using hierarchical moderated regression. Perceived IT low complexity, perceived IT trialability, IT knowledge, perceived organizational support, and self-directed learning readiness were found important in improving accountants' intention to IT reskill. However, their IT reskilling behavior was influenced only by their past behavior in terms of non-IT reskilling behavior. This work makes a crucial contribution to the understanding of what factors motivate accountants' IT reskilling, which is currently essential for accountants to maintain their professions. Findings could be generalized to both new and mid-career accountants since the data was collected from wide working aged accountants, both males and females.
Laboratory of Knowledge Management & E-Learning. Web site: http://www.kmel-journal.org/ojs/index.php/online-publication
Publication Type: Journal Articles; Reports - Research
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Thailand
Grant or Contract Numbers: N/A
Author Affiliations: N/A