Accounting Students’ Perceptions of their Computational Thinking Skills in Higher Education: What We Know So Far?

Mohamad Ridhuan Mat Dangi, Shazalina Mohamed Shuhidan and Radziah Mahmud
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Mohamad Ridhuan Mat Dangi: Faculty of Accountancy, Universiti Teknologi MARA, UiTM Cawangan Selangor, Kampus Puncak Alam, Bandar Puncak Alam, 42300, Selangor Darul Ehsan, Malaysia
Shazalina Mohamed Shuhidan: Faculty of Accountancy, Universiti Teknologi MARA, UiTM Cawangan Selangor, Kampus Puncak Alam, Bandar Puncak Alam, 42300, Selangor Darul Ehsan, Malaysia
Radziah Mahmud: Faculty of Accountancy, Universiti Teknologi MARA, UiTM Cawangan Selangor, Kampus Puncak Alam, Bandar Puncak Alam, 42300, Selangor Darul Ehsan, Malaysia

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 2, 1379-1398

Abstract: This study investigates accounting students’ computational thinking (CT) skills in higher education. Employing a mixed-methods approach, quantitative data were collected from 390 students to assess their skills across five CT dimensions: problem formulation, decomposition, algorithmic thinking, abstraction, and pattern recognition. The results reveal consistently low competency levels, with problem formulation scoring the highest but remaining within the low skills range. Significant gender-based disparities were also observed, with male students outperforming females across all CT dimensions. Qualitative findings further illuminate these results, highlighting limited awareness and understanding of CT, minimal exposure to practical CT applications, and the traditional structure of accounting courses as key barriers to CT skill development. Students reported that their courses primarily focus on theoretical principles and procedural tasks, with little integration of critical thinking or computational skills. Participants emphasized the need for hands-on, case-based learning to bridge the gap between theoretical knowledge and the demands of modern accounting practices. This study highlights the necessity for curriculum reform to integrate CT concepts explicitly in accounting education. Addressing these challenges, including gender disparities and the lack of early exposure to CT, will better equip students with critical thinking, problem-solving, and analytical skills essential for thriving in a data-driven, technology-intensive accounting profession. The findings contribute to the broader discussion on embedding CT into non-STEM education and provide actionable recommendations for enhancing CT skill development in accounting education.

Date: 2025
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