Geographical Disparities on ICT Content in Accounting Curricula and Students’
ICT Competence

Weli Weli, Mukhlasin Mukhlasin, Julianti Sjarief, and Synthia Madyakusumawati

Geographical Disparities on ICT Content in Accounting Curricula and Students’ ICT Competence

Weli Weli, Mukhlasin Mukhlasin, Julianti Sjarief, and Synthia Madyakusumawati

Faculty of Economic and Bussiness, Atma Jaya Catholic Univerity of Indonesia, Jakarta, Indonesia

Volume 18: 2023, pp. 191-208; ABSTRACT

This study explores the impact of geographical variations on the quality of Information and Communication Technology (ICT) content in accounting curricula and its influence on the ICT competencies of accounting students in Indonesian universities. An online survey to accounting students across regions assesses perceived ICT content quality and self-reported digital competencies. Statistical analyses, including t-tests and Partial Least Squares Structural Equation Modeling (PLS-SEM), reveal differences in ICT content and competencies among students in these areas. Notably, Eastern Indonesian students rate ICT content more favorably. The study also identifies areas where curriculum development and instructional methods need enhancement to bridge competency gaps. This exploratory research enhances our understanding of the intricate relationship between geographic disparities, ICT content, and students’ digital competencies in accounting education. It emphasizes the need for adaptive curricula and targeted teaching methods to equip future accountants with essential digital skills for an evolving job market.
Keywords: ICT competency, digital divide, ICT content, accounting curricula

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