Impact of Digital Transformation on Accounting Profession in the Opinions of Finance and Accounting Students

The article presents findings from a questionnaire-based study conducted among finance and accounting students at two Polish universities from January to March 2024. A total of 305 valid responses were collected from a pool of 602 bachelor, MSc, and post-MSc students, resulting in a response rate of 51%. The primary aim of the study was to gauge students' perspectives on the influence of digital transformation (DT) on the accounting profession. A significant majority (79%) of respondents believe that accountants must continually enhance their digital competencies (DC). Conversely, skills like creative thinking, communication, and teamwork are less prioritized. Simplification and accelerated execution of accounting processes emerge as the most notable benefits of DT, whereas increasing costs associated with employee training appear as a significant drawback of DT. This article contributes to a better comprehension of the need to enhance higher education accounting curricula to meet the demands of insistent digitalization.