Developing Big Data Analytics, Diagnostic, and Forensic Accounting Skills among Generation Z Accountants
Keywords:
Big Data Analytics Skills, Diagnostic Skills, Forensic Accounting SkillsAbstract
Forensic accounting is an emerging approach to fraud detection that utilizes reliable principles and methodologies to obtain sufficient facts and evidence. The purpose of this study was to develop big data analytics, diagnostic, and forensic accounting skills among Generation Z accountants. Data were collected through a field survey using a standardized questionnaire. The statistical population consisted of Generation Z students of an unspecified size. The sample size was determined based on the formula recommended for structural equation modeling, with a minimum of 140 participants and an optimal sample size of 420 participants at a 95% confidence level and a 5% margin of error. Ultimately, 392 completed questionnaires were obtained and analyzed using the Structural Equation Modeling (SEM) approach in SmartPLS software. The results indicated that big data analytics skills had a positive and significant effect on diagnostic skills. Diagnostic skills also had a positive and significant effect on forensic accounting skills. Furthermore, diagnostic skills exerted a positive and significant influence on forensic accounting skills and mediated the relationship between big data analytics skills and forensic accounting skills. Based on the findings, it is recommended that Generation Z students place considerable emphasis on developing their big data analytics, diagnostic, and forensic accounting skills.
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