The Effect of Organizational Factors and Social Influence on the Digital Fluency of Accounting Students

Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia 11480

^* Corresponding author: hanif.abdurrahim@binus.ac.id
^† Corresponding author: rifqi.wibowo@binus.ac.id
^‡ Corresponding author: rindangw@binus.edu

Abstract

Businesses and organizations have already integrated information and communications technology into their everyday work cycle, one of these technologies is Software-as-a-Service based cloud accounting applications, this makes digital fluency in the 21^st century paramount for accounting students getting ready to dive into the working environment. The objective of this study is to prove the effect of organizational factors and social influence on the digital fluency of accounting students. This paper uses the quantitative method of data collection using electronic questionnaires, the data is then processed and observed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) with the SmartPLS application. We have discovered through the study that organizational factors do, have a significant influence on behavioral intention, and how that intention significantly affects the actual use of SaaS, which in turn, has also a favorable influence on accounting students’ propensity for digital fluency. The findings of this study can be used for other related literature as a benchmark, and to also push organizations and universities to provide necessary help and resources for accounting students to become more digitally fluent in the 21^st century through the use of SaaS.