Future-Ready Digital Skills in the AI Era: Bridging Market Demands and Student Expectations in the Accounting Profession

Adriana Tiron-Tudor, Labaditis (Cordos), Andreea and Delia Deliu

Technological Forecasting and Social Change, 2025, vol. 215, issue C

Abstract: The ongoing digitalization of the accounting profession has exposed a significant gap between the skills demanded by employers and the self-assessed competencies of accounting graduates. This study conducts a three-part analysis to evaluate this skill gap. First, we identify key skills sought by the accounting labor market through a content analysis of LinkedIn job postings. Second, we assess prospective accounting graduates' valuation of a set of skills and perceptions of their own possession of said skills using a questionnaire. Third, we compare these datasets, revealing that students often do not give enough weight to skills related to Industry 5.0. The findings highlight substantial misalignment between market demands and student readiness, emphasizing the urgent need for curriculum adjustments. The study also introduces a novel skill category—cyber, digital, and technological skills—specific to Industry 5.0, bridging gaps in the existing literature. By comparing the skills employers want with the skills students think they want, this study provides helpful information that can be used to improve curriculum design, workforce training, and long-term planning. Integrating academic and industry perspectives aims to better equip the accounting profession for an AI-driven, Industry-5.0 future.

Keywords: Accounting; Professional accountant; Digitalization; Digital transformation; Skills; Technology; Artificial intelligence; Industry 5.0; Job market (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:tefoso:v:215:y:2025:i:c:s0040162525001362

DOI: 10.1016/j.techfore.2025.124105

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