Knowledge Management and E-Learning | 2026
Authors: Pothisarn T.; Thongmak M.
DOI: 10.34105/J.KMEL.2026.18.006
Journal: Knowledge Management and E-Learning
Year: 2026
Publisher: Hong Kong Bao Long Accounting And Secretarial Limited
Document Type: Article
Open Access: All Open Access; Gold Open Access; Green Open Access
Cited by: 0
Technological changes lead to the shift of accounting roles. Therefore, accountants need information technology (IT) reskilling. This study aims to explore influential factors driving professional accountants’ development of IT skills as well as the moderating impacts of gender. A research framework was introduced covering three aspects of technology, individuals, and organizations. An online survey was conducted. An exploratory factor analysis was carried out to extract potential factors. Hypotheses were tested using hierarchical moderated regression. Perceived IT low complexity, perceived IT trialability, IT knowledge, perceived organizational support, and self-directed learning readiness were found important in improving accountants’ intention to IT reskill. However, their IT reskilling behavior was influenced only by their past behavior in terms of non-IT reskilling behavior. This work makes a crucial contribution to the understanding of what factors motivate accountants’ IT reskilling, which is currently essential for accountants to maintain their professions. Findings could be generalized to both new and mid-career accountants since the data was collected from wide working aged accountants, both males and females. © (2026), (Hong Kong Bao Long Accounting And Secretarial Limited). All right reserved.
Accountancy profession; Diffusion of innovation theory; Gender; Intention; IT reskilling; Lifelong learning