Accounting competencies, digital intelligence and work readiness of accounting undergraduates: a comparative analysis between Malaysia and Indonesia

Purpose This study investigates if digital intelligence is a determinant for the work readiness of final-year accounting undergraduates. The study also examines digital intelligence as a mediator in the relationship between accounting competencies and work readiness. Design/methodology/approach An online survey was carried out among final-year accounting undergraduates in Malaysia and Indonesia. Data were analysed using SmartPLS partial least squares analysis. Findings Similar findings were observed in both countries, indicating that accounting undergraduates with higher levels of digital intelligence tend to demonstrate greater work readiness. Furthermore, the results reveal that digital intelligence mediates the positive relationship between accounting competencies and work readiness, with this mediating effect being more pronounced in the Indonesian sample than the Malaysian sample. Research limitations/implications This study suggests that accounting undergraduates need to have a substantial level of digital intelligence together with accounting competencies to be ready for the job market. Practical implications In addition to emphasizing technical accounting skills and soft skills, universities should focus on the digital intelligence of students as part of their programme outcome. Additionally, this study highlights the need for various digital intelligence aspects to be integrated within the current curriculum. Originality/value This study introduces digital intelligence as one of the fundamental traits for future accountants in embracing and optimizing technology in the workplace.