Navigating Mind Your Own Business and Accurate Software: A Qualitative Study of Exchange Students' Learning Experiences at Politeknik Piksi Ganesha

The digitalization of accounting education requires students to develop both accounting knowledge and practical skills in accounting software. However, exchange students may encounter additional challenges when learning unfamiliar software in a different linguistic and educational environment. This study explored the learning experiences of two exchange students from Mountain Province State University, Philippines, who learned Mind Your Own Business (MYOB) and Accurate at Politeknik Piksi Ganesha, Indonesia. Using an interpretivist-constructivist perspective, the study employed a qualitative single-case study design. Data were collected through semi-structured interviews, four classroom observations, and relevant learning documents. The data were analyzed using reflexive thematic analysis. Eight themes were developed concerning prior accounting knowledge, software navigation, transaction accuracy, language barriers, instructional support, peer assistance, independent practice, and perceived accessibility and confidence. The findings indicate that prior accounting knowledge helped participants understand familiar bookkeeping tasks, but did not eliminate difficulties with software procedures, transaction details, and Bahasa Indonesia instructions. Demonstrations, peer support, personal notes, and repeated practice helped participants navigate these challenges. The study contributes a context-specific account of how accounting knowledge, language, digital competence, and social support interact in exchange students’ software-learning experiences. Given the two-participant sample, the findings are context-bound and are not intended for statistical generalization.