Abstract

The advancement of technology has significantly transformed the roles and functions traditionally associated with accounting, thereby necessitating revisions to the academic curriculum to align with these evolving demands. In this context, the present study aims to investigate the disparity between accounting students’ perceptions regarding the importance of digital-era competencies and the extent to which higher education institutions contribute to the development of these skills. This study employed a quantitative descriptive research design, utilizing a questionnaire as the primary data collection instrument. The research population comprised students from four universities. Data were analyzed using the Wilcoxon test. The findings reveal that students place a high level of importance on both technological and soft skills relevant to the digital era; however, they perceive the universities’ efforts to enhance these competencies as insufficient. This perception is corroborated by the results of the Wilcoxon test, which indicate a statistically significant gap between student expectations and institutional performance in skill development. Future studies are encouraged to explore the accounting curriculum by evaluating the required soft skills and technical competencies, such as big data analytics, fundamental programming, and the application of artificial intelligence and emerging technologies in accounting education.