Investigating the role of psychological elements in advancing IT skills among accounting students: insights from Saudi Arabia

Abstract

Psychological factors are among the multiple influences on people’s daily behavior. The outcomes of various daily activities, ranging from success to failure, are often determined by these psychological aspects. The purpose of this research is to determine how psychological factors influence the skill of accounting students in Saudi Arabia with regard to information technology (IT). In order to achieve the research objectives, a descriptive and explanatory research design incorporating a quantitative approach is utilized. The study’s target population comprises accounting students from government universities in Saudi Arabia. Data collection employed a combination of convenient and snowball sampling strategies, ensuring broader applicability of the findings. A total of 306 accounting students from these universities participated in an online survey. Data analysis is conducted using partial least squares-structural equation modeling (PLS-SEM), and the significance of path coefficients is assessed through bootstrapping tests. Results indicated that motor skills, visual processing, fatigue, and stress positively influence IT skill development in these students. Conversely, ergonomics and cognitive abilities appeared to have no significant effect. The model accounted for approximately 65% of the variance in IT skill development among university students. These insights can guide educational institutions in formulating strategic plans for IT skill development, ensuring students acquire the necessary competencies on campus. Additionally, the findings offer valuable information for government bodies developing standards to foster IT skill growth.