Abstract:
The 21st-century digital skills (21st-CDSs) have emerged as the cornerstone of success and competitiveness for knowledge workers, playing a pivotal role in the growth and sustainability of organisations. Understanding the levels of digital skills and the factors influencing their variations is paramount. However, a research gap exists concerning the levels and determinants of 21st-CDSs in developing economies, particularly in professions such as accounting. South Africa’s dynamic market presents a unique context for such an investigation. This study addresses this by adopting a quantitative approach that collected data from 121 accountants across diverse South African sectors and analysed through descriptive statistics, correlation analysis, and multiple regression analysis. The findings of this study reveal significant disparities in the levels of 21st-CDSs among accountants, underlining the importance of targeted skill development efforts. Furthermore, the research uncovers that different factors exert distinct effects on various digital skills, emphasising the need for a tailored approach to enhance each skill. This insight into the nuanced interplay between factors and digital skill levels is essential for organisations and policymakers, offering a roadmap for effectively nurturing digital proficiency within the accounting profession and contributing to the broader competitiveness of South African businesses in the modern economy
