The Relationship between Digital Literacy and the Performance of Accountants (Case Study: Tehran Province)

Document Type : Research

Authors
Amir Hajian 1
Mohsen Hajian 2
1 Department of Computer Engineering, Payam Noor University, Tehran, Iran.
2 Department of Economics, Payame Noor University (PNU), Tehran, Iran.
10.22034/smajournal.2025.542842.1126
Abstract
In recent decades, digital transformation in accounting has created a novel context for revising work practices and enhancing the professional performance of accountants. This study addresses the gap between theoretical knowledge and the practical application of emerging accounting technologies, focusing on the role of digital literacy in improving accountants’ performance. The research objective was to examine the effect of digital literacy on the performance of accountants in Tehran Province. A survey design was employed: a 31-item Likert questionnaire was developed and, using Cochran’s formula, a sample of 139 practicing accountants was selected. The instrument’s reliability was confirmed by Cronbach’s alpha, and data were analyzed using appropriate statistical techniques. Findings indicate that competencies related to accounting software, emerging technologies, data analysis, and information management were significantly associated with enhanced accountants’ performance, whereas digital literacy in the domain of cyber-threats did not show a statistically significant effect. Accordingly, improving digital literacy appears to be a viable pathway for elevating professional performance among accountants; these results can inform the design of targeted educational and managerial strategies to develop digital competencies within the accounting field.

Keywords

Subjects

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Strategic Management Accounting
Volume 2, Issue 3
Autumn 2025
Pages 49-69