The Effect of Organizational Factors and Social Influence on the Digital Fluency of Accounting Students
Businesses and organizations have already integrated information and communications technology into their everyday work cycle, one of these technologies is Software-as-a-Service based cloud accounting applications, this makes digital fluency in the 21st century paramount for accounting students gett...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2023-01-01
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| Series: | E3S Web of Conferences |
| Online Access: | https://www.e3s-conferences.org/articles/e3sconf/pdf/2023/25/e3sconf_icobar2023_03026.pdf |
| _version_ | 1797808009981722624 |
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| author | Abdurrahim Hanif Wibowo Rifqi Fachri Widuri Rindang |
| author_facet | Abdurrahim Hanif Wibowo Rifqi Fachri Widuri Rindang |
| author_sort | Abdurrahim Hanif |
| collection | DOAJ |
| description | Businesses and organizations have already integrated information and communications technology into their everyday work cycle, one of these technologies is Software-as-a-Service based cloud accounting applications, this makes digital fluency in the 21st century paramount for accounting students getting ready to dive into the working environment. The objective of this study is to prove the effect of organizational factors and social influence on the digital fluency of accounting students. This paper uses the quantitative method of data collection using electronic questionnaires, the data is then processed and observed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) with the SmartPLS application. We have discovered through the study that organizational factors do, have a significant influence on behavioral intention, and how that intention significantly affects the actual use of SaaS, which in turn, has also a favorable influence on accounting students’ propensity for digital fluency. The findings of this study can be used for other related literature as a benchmark, and to also push organizations and universities to provide necessary help and resources for accounting students to become more digitally fluent in the 21st century through the use of SaaS. |
| first_indexed | 2024-03-13T06:32:11Z |
| format | Article |
| id | doaj.art-aa22ca1cf2c646b8b605559ef4c6f91c |
| institution | Directory Open Access Journal |
| issn | 2267-1242 |
| language | English |
| last_indexed | 2024-03-13T06:32:11Z |
| publishDate | 2023-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | E3S Web of Conferences |
| spelling | doaj.art-aa22ca1cf2c646b8b605559ef4c6f91c2023-06-09T09:07:06ZengEDP SciencesE3S Web of Conferences2267-12422023-01-013880302610.1051/e3sconf/202338803026e3sconf_icobar2023_03026The Effect of Organizational Factors and Social Influence on the Digital Fluency of Accounting StudentsAbdurrahim Hanif0Wibowo Rifqi Fachri1Widuri Rindang2Accounting Department, School of Accounting, Bina Nusantara UniversityAccounting Department, School of Accounting, Bina Nusantara UniversityAccounting Department, School of Accounting, Bina Nusantara UniversityBusinesses and organizations have already integrated information and communications technology into their everyday work cycle, one of these technologies is Software-as-a-Service based cloud accounting applications, this makes digital fluency in the 21st century paramount for accounting students getting ready to dive into the working environment. The objective of this study is to prove the effect of organizational factors and social influence on the digital fluency of accounting students. This paper uses the quantitative method of data collection using electronic questionnaires, the data is then processed and observed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) with the SmartPLS application. We have discovered through the study that organizational factors do, have a significant influence on behavioral intention, and how that intention significantly affects the actual use of SaaS, which in turn, has also a favorable influence on accounting students’ propensity for digital fluency. The findings of this study can be used for other related literature as a benchmark, and to also push organizations and universities to provide necessary help and resources for accounting students to become more digitally fluent in the 21st century through the use of SaaS.https://www.e3s-conferences.org/articles/e3sconf/pdf/2023/25/e3sconf_icobar2023_03026.pdf |
| spellingShingle | Abdurrahim Hanif Wibowo Rifqi Fachri Widuri Rindang The Effect of Organizational Factors and Social Influence on the Digital Fluency of Accounting Students E3S Web of Conferences |
| title | The Effect of Organizational Factors and Social Influence on the Digital Fluency of Accounting Students |
| title_full | The Effect of Organizational Factors and Social Influence on the Digital Fluency of Accounting Students |
| title_fullStr | The Effect of Organizational Factors and Social Influence on the Digital Fluency of Accounting Students |
| title_full_unstemmed | The Effect of Organizational Factors and Social Influence on the Digital Fluency of Accounting Students |
| title_short | The Effect of Organizational Factors and Social Influence on the Digital Fluency of Accounting Students |
| title_sort | effect of organizational factors and social influence on the digital fluency of accounting students |
| url | https://www.e3s-conferences.org/articles/e3sconf/pdf/2023/25/e3sconf_icobar2023_03026.pdf |
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