The Use of Digital Technology–Based Accounting Software Applications and Their Impact on Developing Accountants’ Skills and Attitudes: A Quasi-Experimental Study and the Development of a Proposed Training Model

Abstract

This study aimed to examine the impact of using technology-based digital accounting applications on the development of professional skills among accountants and users of financial statements, as well as their attitudes toward the integration of technology in professional practice. To achieve this objective, an electronic training environment was designed based on direct hands-on practice within digital accounting applications. The study adopted a quasi-experimental design to analyze the effect of e-training on developing the cognitive, performance, and attitudinal dimensions associated with accounting practice in a digital environment.

The findings revealed that e-training based on digital accounting applications significantly contributed to the development of professional skills related to executing digital accounting operations, understanding the functioning of accounting information systems, and effectively handling electronic financial reports. The results also indicated an improvement in participants’ cognitive understanding of the structure of digital accounting systems and mechanisms of financial data processing. Moreover, the study found a positive shift in professional attitudes toward the use of technology as a result of direct experiential engagement within the training environment.

Furthermore, the results demonstrated that digital simulation-based training contributes to integrating the cognitive, performance, and attitudinal dimensions of professional competence. Repeated practical engagement and immediate feedback were identified as critical factors in enhancing professional performance and strengthening readiness to adopt technology in professional work.

Based on these findings, the study proposes an integrated training model for developing professional competence in the digital accounting environment. The model is built upon direct interaction with accounting applications, structured practical exercises, immediate feedback mechanisms, and the integration of conceptual understanding with applied practice.

This study contributes to advancing the scholarly understanding of the role of digital application–based e-training in developing professional competence. It also provides a practical framework that can be utilized in designing professional training programs in digital accounting, aligned with the requirements of digital transformation in financial institutions.