Navigating Digital Accounting: Lived Experiences of University Students in Pakistan

This study explores the factors influencing the adoption of accounting tools by university students in Pakistan and examines their impact on skill development, self-confidence, and employment potential. The investigation is delimited to undergraduate accounting students across four public-sector universities. With the growing digitalization of accounting practices, proficiency in accounting tools has become essential for future professionals. However, in developing contexts like Pakistan, the integration of such technologies in education remains inconsistent due to infrastructural and pedagogical limitations. A qualitative research design was adopted. Semi-structured interviews were conducted with 12 accounting students from four Pakistani universities. Thematic analysis was performed using NVivo 14 software to uncover the key enablers and barriers to tool adoption in academic settings. Students’ use of accounting software is driven by perceived usefulness, ease of use, access to technological infrastructure, and availability of training resources. Institutional support and instructor engagement emerged as critical facilitators. Adoption of accounting tools significantly enhanced students’ analytical thinking, problem-solving abilities, and professional confidence. Universities should invest in improving digital infrastructure and offer targeted training programs to encourage technology adoption. Faculty development initiatives should be prioritized to integrate practical tool-based learning into accounting curricula effectively.Accounting Tools