Melania Bąk, Ph.D., D.Sc., Associate Professor at the Wroclaw University of Economics and Business, Department of Finance and Accounting, Poland, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
Andrzej Bąk, Professor, Department of Econometrics and Computer Science at the Faculty of Economics and Finance, Wroclaw University of Economics and Business, Poland, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
Marzena Strojek-Filus, Ph.D., D.Sc., Associate Professor at the Department of Accounting at the University of Economics in Katowice, Poland, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
Katarzyna Świetla, Ph.D., D.Sc., Associate Professor at the Department of Financial Accounting at the College of Economics and Finance at the University of Economics in Krakow, Poland, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
Monika Turek-Radwan, Ph.D., Assistant Professor at the Department of Financial Accounting at the College of Economics and Finance at the University of Economics in Krakow, Poland, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Abstract

PURPOSE: Digitalization of accounting processes has become integral to contemporary professional practice. Accountants are now required to possess digital competencies. This study addresses a research problem concerning the self-assessment of accounting department employees’ perceived readiness to work in a digitalized environment. The aim is to identify and assess the impact of selected demographic factors, organizational characteristics, work environment factors, and informal online education in modern information technologies on perceived readiness to work in a digitalized environment. METHODOLOGY: This study surveyed employees of the accounting department in Poland. The questionnaire included questions on the digitalization of accounting and education in information technology. The analysis used Mulder’s competence model to examine demographic, organizational, work environment, and educational determinants. Statistical analyses included logistic regression, odds ratios, confirmatory factor analysis, structural equation modeling, and visualization methods. FINDINGS: The results extend knowledge on the determinants shaping the perceptions of accounting department employees in Poland regarding their perceived readiness. The perceived readiness of the surveyed employees varied by demographic factors, enterprise organizational characteristics, work environment factors, and educational determinants. Respondents’ gender, enterprise size, and the presence of foreign capital significantly influenced their perceived readiness. The highest level of declared readiness was observed among men employed in other enterprises (including large enterprises) with foreign capital. The intensity of using informal online education in modern information technologies plays an important role in the relationship between gender and work environment factors supporting the digitalization process, particularly the degree of workplace digitalization, the frequency of contact with IT specialists, and perceived readiness. More frequent use of online knowledge sources was associated with higher perceived readiness, while the partial attenuation of the gender effect indicated differentiated learning patterns among women and men. IMPLICATIONS: From a business management perspective, the findings indicate that effectively increasing employees’ readiness to work in a digitalized environment requires strengthening the digitalized work environment, ensuring continuous IT support, and consciously integrating informal online education into human resource development strategies. Practical implications also include revising the format of internal training programs and implementing communication and educational initiatives to reduce employees’ concerns about digitalization, thereby fostering the perception of technology as a tool that supports work performance. ORIGINALITY & VALUE: This study contributes to the literature by providing empirical evidence of the factors influencing the perceived readiness of accounting department employees to work in a digitalized environment. The added value of this study lies in incorporating informal online education as a variable in the relationships between gender, work environment factors, and perceived readiness to function under conditions of digitalization. The findings confirm the contextual nature of digital competencies, which are shaped by interactions with technology, organizational settings, and educational processes, in line with Mulder’s competence model.

Keywords: accounting digitalization, digital competencies, perceived digital readiness, accounting professionals, informal online learning, workplace digitalization, technology acceptance, IT support, lifelong learning, future of accounting