Abstract
This article presents the results of a study conducted at the Faculty of Management, University of Gdańsk, Poland. The aim of the study is to examine students’ perceptions of the university’s role in developing digital competencies among accounting students. Four research questions were formulated concerning the primary sources of knowledge and the perceived development of digital competencies among the respondents. The study combines a literature review, a survey, and an analysis of curricula and course syllabi. A total of 258 valid responses were collected from undergraduate, graduate, and postgraduate Finance and Accounting students, yielding a response rate of 64.8%. The findings indicate that students primarily develop digital competencies during their studies in basic areas such as spreadsheets and word processing. In contrast, competencies related to accounting software and artificial intelligence remain underdeveloped. The curriculum analysis confirms that artificial intelligence tools are not integrated into the teaching programs. The results suggest a gap between current educational offerings and the digital skill requirements of the accounting profession. The study is limited to a single institution and field of study; therefore, the findings cannot be generalized but provide a basis for further research on digital competence development in higher education.
Paper Type
Short Paper
DOI
10.62036/ISD.2026.178
Students’ Perspectives on the Role of Universities in Developing Digital Competencies in Accounting Education
This article presents the results of a study conducted at the Faculty of Management, University of Gdańsk, Poland. The aim of the study is to examine students’ perceptions of the university’s role in developing digital competencies among accounting students. Four research questions were formulated concerning the primary sources of knowledge and the perceived development of digital competencies among the respondents. The study combines a literature review, a survey, and an analysis of curricula and course syllabi. A total of 258 valid responses were collected from undergraduate, graduate, and postgraduate Finance and Accounting students, yielding a response rate of 64.8%. The findings indicate that students primarily develop digital competencies during their studies in basic areas such as spreadsheets and word processing. In contrast, competencies related to accounting software and artificial intelligence remain underdeveloped. The curriculum analysis confirms that artificial intelligence tools are not integrated into the teaching programs. The results suggest a gap between current educational offerings and the digital skill requirements of the accounting profession. The study is limited to a single institution and field of study; therefore, the findings cannot be generalized but provide a basis for further research on digital competence development in higher education.
Recommended Citation
Kujawski, J. & Szadziewska, A.(2026). Students’ Perspectives on the Role of Universities in Developing Digital Competencies in Accounting Education. In M. Valenta, B. Mannová, R. Pergl, A. Przybylek, M. Lang, H. Linger, C. Schneider, N. Iivari, & E. Insfran (Eds.), Making ISD Sustainable: Reloaded with AI and Automation (ISD2026 Proceedings). Prague, Czech Republic: Czech Technical University in Prague. ISBN: 978-80-01-07585-2. https://doi.org/10.62036/ISD.2026.178