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The Determinants of Digital Competencies in Accounting: An Empirical Study in Vietnam
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Tra 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
Intention to Use Technology for Micro-Credential Programs: Evidence from Technology Acceptance and Self-Determination Model
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Miao Miao; Mansoora Ahmed; Noman Ahsan; Bushra Qamar – International Journal of Educational Management, 2024
Purpose: The study aims to investigate students' attitudes toward using technology for micro-credential programs (MCPs) and their behavioral intention toward using MCPs for learning and enhancing their skills. The study also intends to investigate the moderating influence of labor market conditions (LMC). Design/methodology/approach: A…
Descriptors: Foreign Countries, College Students, Microcredentials, Technology Integration