Providing a Competency Planning Model for Accountants/Auditors Based on Digital Transformation
Keywords:
Competency planning, accountants/auditors, digital transformation, model designAbstract
Objective: This study aims to design and validate a competency planning model for accountants and auditors aligned with the requirements of digital transformation.
Methodology: This research is developmental in purpose and employed an exploratory mixed-methods approach. In the qualitative phase, data were collected through semi-structured interviews with 23 experts, academics, and professionals in accounting and auditing using snowball sampling until theoretical saturation was achieved. Qualitative data were analyzed based on grounded theory through open, axial, and selective coding. In the quantitative phase, a 108-item questionnaire derived from qualitative findings was administered to 385 accounting managers and supervisors of firms listed on the Tehran Stock Exchange. Data were analyzed using confirmatory factor analysis and structural equation modeling with LISREL and SmartPLS software.
Findings: The results of structural equation modeling indicated that the proposed model demonstrates acceptable goodness of fit and that all hypothesized paths are statistically significant. Technical competencies, soft skills, and leadership in digital transformation emerged as the core dimensions, exerting significant effects on strategic actions and outcomes of competency planning. The impacts of causal conditions, contextual factors, and intervening conditions on the structural relationships of the model were also confirmed.
Conclusion: The validated competency planning model provides a robust and practical framework for guiding professional development, capacity building, and policy formulation for accountants and auditors in the era of digital transformation.
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Copyright (c) 2025 Mona Sadat Al-Mohammad, Gholamreza Farsad Amanollahi, Ali Nemati, Amir Reza Keyghobadi (Author)
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