Journal: Journal of Higher Education Research DOI: 10.32629/jher.v7i4.5487
Abstract
Digitalized accounting work requires vocational accounting students to develop digital competence beyond basic software operation. Based on DigComp 2.2, this study investigates the self-perceived digital competence of 390 students in accounting-related higher vocational programmes in China. The questionnaire was developed from the five DigComp 2.2 areas and contextualized with reference to national teaching standards, accounting talent requirements, and digitalized accounting work scenarios. Descriptive statistics were used to examine tool exposure, competence levels, and curriculum needs. The results show a generally positive level of digital competence, with an overall mean of 5.64 on a seven-point scale. Safety was the strongest area, while information and data literacy was relatively weaker. Students reported high exposure to Excel/WPS, Python, ERP systems, and generative AI, but lower recognized exposure to BI and RPA tools. The study suggests embedding digital competence into professional tasks and strengthening practice-based learning.
Keywords
digital competence; vocational accounting education; DigComp 2.2; accounting students; digitalized accounting work
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