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Direct linkTra Lam Pham; Thi Phuong Thanh Tran; Thi Kim Thoa Dau; Anh Hoa Tran – Higher Education, Skills and Work-based Learning, 2025
Purpose: This study investigates the determinants of digital competencies (DC) of students and professionals in accounting. Design/methodology/approach: A total of 278 valid questionnaires were collected from 145 accounting students and 133 professionals to test the relationship between some characteristics of learners through the t-test and…
Descriptors: Foreign Countries, College Students, Accounting, Professional Personnel
