Empowering Generation Z accountants in the era of data complexity and open innovation: nurturing big data analytics, diagnostic, and forensic accounting skills
This research fills a significant knowledge gap by exploring the development of Big Data Analytics Skills (BAS), Diagnostic Skills (DS), and Forensic Accounting Skills (FAS) among Generation Z accounting students in Thailand. Employing a quantitative research approach, the study conducted an online...
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| Format: | Article |
| Language: | English |
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Elsevier Ltd
2024
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| Online Access: | http://eprints.utm.my/108910/1/RohaidaBasiruddin2024_EmpoweringGenerationZAccountantsintheEra.pdf |
| _version_ | 1824452064001916928 |
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| author | Imjai, Narinthon Swatdikun, Trairong Rungruang, Prasit Basiruddin, Rohaida Aujirapongpan, Somnuk |
| author_facet | Imjai, Narinthon Swatdikun, Trairong Rungruang, Prasit Basiruddin, Rohaida Aujirapongpan, Somnuk |
| author_sort | Imjai, Narinthon |
| collection | ePrints |
| description | This research fills a significant knowledge gap by exploring the development of Big Data Analytics Skills (BAS), Diagnostic Skills (DS), and Forensic Accounting Skills (FAS) among Generation Z accounting students in Thailand. Employing a quantitative research approach, the study conducted an online survey of fourth-year accounting students from this generation, utilizing the convenience sampling technique. The investigation aimed to assess the impact of BAS and DS on FAS within the accounting student cohort. The sample consisted of 465 participants. Path analysis conducted using the SmartPLS program affirmed significant relationships: BAS significantly influences both DS (H1, β=0.817, p<0.001) and FAS (H2, β=0.391, p<0.001), while DS notably impacts FAS (H3, β=0.484, p<0.001), concurrently serving as a mediator between BAS and FAS (H4, β=0.395, p<0.001). These findings suggest the imperative need for curriculum development and tailored training programs aimed at enriching these skills among emerging accountants. Such skill enhancement is vital to equip them to grapple with the challenges inherent in the era of big data and to bolster their competence in the detection and prevention of financial fraud and deceptive practices. The study not only holds significance for the development of skills essential for future accountants but also makes substantial contributions towards enhancing transparency and accountability within the accounting and finance sector. Furthermore, it opens avenues for potential improvements in educational and training curricula in the field of accounting, ensuring alignment with the demands of the big data era and better preparing emerging accountants to effectively address the specter of potential fraud. |
| first_indexed | 2025-02-19T02:44:34Z |
| format | Article |
| id | utm.eprints-108910 |
| institution | Universiti Teknologi Malaysia - ePrints |
| language | English |
| last_indexed | 2025-02-19T02:44:34Z |
| publishDate | 2024 |
| publisher | Elsevier Ltd |
| record_format | dspace |
| spelling | utm.eprints-1089102024-12-11T09:51:19Z http://eprints.utm.my/108910/ Empowering Generation Z accountants in the era of data complexity and open innovation: nurturing big data analytics, diagnostic, and forensic accounting skills Imjai, Narinthon Swatdikun, Trairong Rungruang, Prasit Basiruddin, Rohaida Aujirapongpan, Somnuk HD28 Management. Industrial Management This research fills a significant knowledge gap by exploring the development of Big Data Analytics Skills (BAS), Diagnostic Skills (DS), and Forensic Accounting Skills (FAS) among Generation Z accounting students in Thailand. Employing a quantitative research approach, the study conducted an online survey of fourth-year accounting students from this generation, utilizing the convenience sampling technique. The investigation aimed to assess the impact of BAS and DS on FAS within the accounting student cohort. The sample consisted of 465 participants. Path analysis conducted using the SmartPLS program affirmed significant relationships: BAS significantly influences both DS (H1, β=0.817, p<0.001) and FAS (H2, β=0.391, p<0.001), while DS notably impacts FAS (H3, β=0.484, p<0.001), concurrently serving as a mediator between BAS and FAS (H4, β=0.395, p<0.001). These findings suggest the imperative need for curriculum development and tailored training programs aimed at enriching these skills among emerging accountants. Such skill enhancement is vital to equip them to grapple with the challenges inherent in the era of big data and to bolster their competence in the detection and prevention of financial fraud and deceptive practices. The study not only holds significance for the development of skills essential for future accountants but also makes substantial contributions towards enhancing transparency and accountability within the accounting and finance sector. Furthermore, it opens avenues for potential improvements in educational and training curricula in the field of accounting, ensuring alignment with the demands of the big data era and better preparing emerging accountants to effectively address the specter of potential fraud. Elsevier Ltd 2024-06 Article PeerReviewed application/pdf en http://eprints.utm.my/108910/1/RohaidaBasiruddin2024_EmpoweringGenerationZAccountantsintheEra.pdf Imjai, Narinthon and Swatdikun, Trairong and Rungruang, Prasit and Basiruddin, Rohaida and Aujirapongpan, Somnuk (2024) Empowering Generation Z accountants in the era of data complexity and open innovation: nurturing big data analytics, diagnostic, and forensic accounting skills. Journal of Open Innovation: Technology, Market, and Complexity, 10 (2). pp. 1-13. ISSN 2199-8531 http://dx.doi.org/10.1016/j.joitmc.2024.100308 DOI:10.1016/j.joitmc.2024.100308 |
| spellingShingle | HD28 Management. Industrial Management Imjai, Narinthon Swatdikun, Trairong Rungruang, Prasit Basiruddin, Rohaida Aujirapongpan, Somnuk Empowering Generation Z accountants in the era of data complexity and open innovation: nurturing big data analytics, diagnostic, and forensic accounting skills |
| title | Empowering Generation Z accountants in the era of data complexity and open innovation: nurturing big data analytics, diagnostic, and forensic accounting skills |
| title_full | Empowering Generation Z accountants in the era of data complexity and open innovation: nurturing big data analytics, diagnostic, and forensic accounting skills |
| title_fullStr | Empowering Generation Z accountants in the era of data complexity and open innovation: nurturing big data analytics, diagnostic, and forensic accounting skills |
| title_full_unstemmed | Empowering Generation Z accountants in the era of data complexity and open innovation: nurturing big data analytics, diagnostic, and forensic accounting skills |
| title_short | Empowering Generation Z accountants in the era of data complexity and open innovation: nurturing big data analytics, diagnostic, and forensic accounting skills |
| title_sort | empowering generation z accountants in the era of data complexity and open innovation nurturing big data analytics diagnostic and forensic accounting skills |
| topic | HD28 Management. Industrial Management |
| url | http://eprints.utm.my/108910/1/RohaidaBasiruddin2024_EmpoweringGenerationZAccountantsintheEra.pdf |
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