Abstract:
Rapid developments in emerging technologies have transformed the accounting profession,
altering traditional practices and required skill sets. In this context, evidence of insufficient
emerging technology skill levels among accounting undergraduates raises concerns about
their readiness to meet the profession’s future demands. Therefore, this study was
conducted to assess the level of emerging technology skills among accounting
undergraduates in Sri Lanka and to identify the factors influencing the possession of these
skills. Data were collected using a structured questionnaire administered to 208 final-year
accounting undergraduates from state universities in the Western Province of Sri Lanka.
Based on the Technology Acceptance Model (TAM) and Theory of Planned Behaviour
(TPB), perceived usefulness and perceived ease of use were used as the variables that
affected the dependent variable, namely the possession of emerging technology skills. Self-
efficacy, experience, subjective norms, and the inclusion of emerging technologies in the
curriculum were used as external variables. The partial least squares structural equation
modelling (PLS-SEM) technique was used to test the objectives of this research. The
findings suggest that accounting undergraduates’ emerging technology skill levels range
from low to intermediate. It also revealed that both perceived usefulness and perceived ease
of use have a significant impact on the possession of emerging technology skills of the
accounting undergraduates, while self-efficacy, subjective norms, and emerging
technologies in the curriculum have a significant positive impact on perceived usefulness
and perceived ease of use. Further, it revealed that experience significantly impacts
perceived ease of use; however, it does not significantly impact perceived usefulness. These
findings are expected to have significant policy implications.
