Transforming accounting education: integrating technological, soft and research skills in education

Larios Soldevilla O.A.; Mendoza Ibarra V.; Moscoso Cuaresma J.R.; Urdanegui Sibina R.; Stone D.; Huamani Cerrón A.; Pretell Pintado E.A. · Cogent Education (2025) · DOI: 10.1080/2331186x.2025.2478304

Resumen

Automation and digitisation have transformed accounting practice, demanding new skills in accounting professionals. This study aims to explore how the Integrated Accounting Systems course impacts the development of technological, soft and research skills in accounting students at a Peruvian university during the years 2022 and 2023. The methodology combined a literature review on accounting education and a survey applied to 143 students enrolled in the course. Structural equation modelling (SEM) was employed to analyse the relationships between the variables. The results show a positive perception of the course, highlighting its effectiveness in preparing students for the challenges of the digital environment. The findings extend knowledge about the role of innovative approaches in accounting education to integrate technological, soft and research skills in their professional training. These results contribute to the literature by establishing a framework that links practical teaching to the holistic development of competences in digital contexts. In terms of practical implications and potential impact, the results suggest guidelines for redesigning accounting education programmes in other institutions, adapting them to the demands of the current labour market. Finally, it is suggested to investigate variables not considered to enrich the analysis and foster more inclusive and effective educational approaches.

Instituciones: Universidad Peruana de Ciencias Aplicadas