IMPACT OF INFORMATION TECHNOLOGY USAGE ON ACCOUNTING FUNCTION DEVELOPMENT: A STRUCTURAL EQUATION MODELING APPROACH WITH TRAINING AND DEVELOPMENT AS A MEDIATING VARIABLE

Abstract

With an emphasis on the role of training and development as an intermediary factor, this study investigates the substantial impact of information technology use and its relationship to the growth of accounting functions. Understanding how training and development affect accountants' ability and skill to absorb and use these technologies is crucial because the study's problem was to consider the digital transformation and use of financial technology as one of the biggest challenges facing the accounting profession in the modern era. Due to a lack of training and development opportunities for accountants to stay up to date with these new technologies, many firms are unable to reap the anticipated benefits of information technology. The purpose of this study is to better understand how training and development programs impact the growth of accounting abilities and enhance the effectiveness and technological proficiency of accountants. Factor analysis was utilized in SPSS statistical analysis, and a thorough evaluation of scholarly references and other studies in this area helped to accomplish the research goals. The study discovered that the development of accounting jobs is strongly impacted by the use of information technology, and that training individuals in accounting departments has a beneficial effect on their ability to contribute to the progress of accounting employment.