From classroom to labour market: assessing the role of digital accounting education in fostering learning outcomes and employability skills

Purpose This study investigates the relationships between digital accounting education (DAE), students' learning outcomes, and employability skills, with particular attention to the role of institutional support in shaping the association between academic preparation and labour market readiness within higher education institutions in Oman. The study conceptualises higher education as an adaptive system that links educational processes to labour market expectations, drawing on a systems-orientated perspective informed by cybernetics and social systems thinking. Design/methodology/approach The study used a quantitative research design, drawing on survey data collected from 211 undergraduate and postgraduate students enrolled in accounting-related programmes at two Omani universities during the Spring 2025 semester. The study used Partial Least Squares Structural Equation Modelling (PLS-SEM) to examine the proposed relationships. Findings The findings indicate that DAE is positively associated with learning outcomes, particularly students' conceptual understanding and digital competencies, but is not directly associated with employability skills. In contrast, learning outcomes and institutional support are both positively associated with employability skills, while institutional support does not significantly moderate the relationship between learning outcomes and employability skills. These results suggest that improvements in educational processes may not automatically translate into employability outcomes, highlighting the importance of examining how learning is converted into labour market readiness. From a systems perspective, this pattern may indicate challenges in aligning educational processes with external labour market expectations, although further research is needed to examine these mechanisms. Practical implications The findings suggest that integrating digital accounting tools alone may be insufficient to strengthen students' employability. Consequently, higher education institutions should strengthen digital accounting initiatives by adding mechanisms that help students translate learning into employability-related competencies. These may include experiential learning, digital accounting laboratories, ERP- and cloud-accounting-based coursework, employer-designed assignments, industry engagement, career guidance, and graduate tracking systems. Strengthening these institutional mechanisms may help improve the alignment between educational experiences and labour market expectations. Originality/value This study contributes to the literature by distinguishing learning outcomes from employability skills as separate constructs and demonstrating that the contribution of DAE to employability may be indirect rather than direct. By examining these relationships in Oman, an emerging economy undergoing digital transformation, the study extends systems-orientated perspectives on accounting education by showing how educational outcomes may translate into employability-related capabilities.