Publication Type
Journal Article
Version
acceptedVersion
Publication Date
6-2025
Abstract
Research aims: To examine gender differences in digital readiness during digital transformation in accounting functions, addressing a knowledge gap in current accounting literature. Design/Methodology/Approach: Survey of 297 accounting professionals (180 men, 117 women) with 27 questions on digital readiness perceptions, analysed using exploratory factor analysis and one-way analysis of variance (ANOVA) tests. Research findings: Women exhibited higher overall digital readiness than men, particularly feeling more empowered by senior management and better equipped to continue job tasks during digital transformation. No gender differences were found in perceptions of knowledge and skills, barriers, or organisational strategy. Theoretical contribution/Originality: Challenges traditional stereotypes about women’s technological capacity by demonstrating higher perceived digital readiness among female accountants. Refutes previous research suggesting women experience greater anxiety toward IT use, indicating changing gender dynamics in the accounting profession. Practitioner/Policy implications: Organisations should recognise that women can play an important role in digital transformation initiatives. Avoiding gender bias in talent management during digital transformation projects is recommended, as both genders bring different values to these efforts. Originality/Value: Provides empirical evidence that challenges traditional gender stereotypes in technology adoption and highlights the importance of understanding gender diversity for improving management of digital transformation projects in accounting contexts.
Keywords
Digital transformation, digital readiness, gender, accounting professionals
Discipline
Accounting | Gender and Sexuality
Research Areas
Accounting Information System
Areas of Excellence
Digital transformation
Publication
Asian Journal of Business and Accounting
Volume
18
Issue
1
First Page
71
Last Page
102
ISSN
1985-4064
Identifier
10.22452/ajba.vol18no1.3
Publisher
University of Malaya
Embargo Period
7-2-2025
Citation
LEE, Benjamin; GOH, Clarence; PAN, Gary; and SEOW, Poh-Sun.
Understanding gender differences in digital readiness during digital transformation in accounting functions: Accounting professionals’ perspective. (2025). Asian Journal of Business and Accounting. 18, (1), 71-102.
Available at: https://ink.library.smu.edu.sg/soa_research/2087
Copyright Owner and License
Authors
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
Additional URL
https://doi.org/10.22452/ajba.vol18no1.3