DIGITAL TECHNOLOGY SKILLS AND PROFESSIONAL ACCOUNTING COMPETENCIES OF FINANCIAL AND ACCOUNTING OFFICERS INFLUENCING THE QUALITY OF PUBLIC SECTOR ACCOUNTING IN VOCATIONAL EDUCATION INSTITUTIONS UNDER THE OFFICE OF THE VOCATIONAL EDUCATION COMMISSION

Abstract

This independent study aims to examine the digital technology skills and professional accounting competencies of financial and accounting practitioners, as well as the quality of public sector accounting in educational institutions under the Office of the Vocational Education Commission. It also seeks to analyze the effects of these digital technology skills and professional accounting competencies on the quality of public sector accounting within these institutions. The target population for this quantitative research comprises 208 financial and accounting practitioners working in educational institutions affiliated with the Office of the Vocational Education Commission. The research employed a questionnaire as the primary data collection instrument, and utilized descriptive statistics including frequency distribution, percentage, mean, and standard deviation (S.D.) to analyze the data. Pearson’s correlation coefficient was applied to examine variable relationships, while multiple regression analysis was conducted to identify regression equations and regression coefficients. The findings revealed that, overall, digital technology skills have a statistically significant positive effect on the quality of public sector accounting at the 0.05 level, thereby supporting the hypothesis. Similarly, professional accounting competencies were found to have a statistically significant positive effect on the overall quality of public sector accounting at the 0.05 level.