Digital Competence of Higher Vocational Accounting Students in the Context of Digitalized Accounting Work: A DigComp 2.2-Based Questionnaire Study
Year: 2026
Type: article
Study design: Observational Study
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.
Author: Ting He
Institution: Yunnan Open University
Language: English
Subfield: Education
Field: Social Sciences
Domain: Social Sciences
SDG: Quality education
Open Access status: diamond
OpenAlex ID: W7213786254