From Technology Readiness to Technical Competence

Abstract

Purpose: The digital transformation in accounting, driven by automation and artificial intelligence, has reinforced the importance of technical skills, particularly in terms of technological adaptation in the training of future professionals. In this context, this study analyses the relation between the technological readiness of higher education students and their perception of technical readiness across the 12 competency areas operationalised from the International Education Standard 2 (IES 2) of the International Federation of Accountants (IFAC).
Method: The research adopts a quantitative approach, based on a structured questionnaire administered to 146 students. The survey comprised three core components: sociodemographic data, self-assessment of technical readiness across the 12 IES 2 competency areas, and application of the Technology Readiness Index (TRI 2.0). Data analysis involved descriptive statistics, reliability analysis and Spearman’s correlations, with the aim of examining the association between technological readiness and the perception of technical competencies.
Main Results: Based on the TRI 2.0 model by Parasuraman and Colby (2015), the results reveal a profile characterised by high optimism, moderate innovativeness, relatively low discomfort and high insecurity, reflecting a moderate overall level of technological readiness. At the same time, students report an overall positive perception of their technical readiness, with higher scores in financial accounting and reporting, information and communication technologies, and taxation, and lower scores in auditing. However, no statistically significant association was observed between overall technological readiness and the overall perception of technical competence. Nevertheless, a positive and significant relation was identified between overall technological readiness and competence in information and communication technologies.
Key Conclusions: It is concluded that technological readiness does not automatically translate into a high overall perception of technical competence, although it appears to be associated with areas more directly related to the use of technology. The results reinforce the importance of pedagogical strategies that link the development of technical skills with technological adaptation, in a professional context increasingly marked by technological demands.