The Role of Self-Determination Theory on Information Technology Skills of First-Year Trainee Accountants

Rapid advancement in Information Technology (IT) has changed how accountants acquire, analyse and interpret data to inform organisational decision-making. The key trends in IT have meant that tasks traditionally performed by early-career accountants are now automated. The problem identified in this study is that new accounting graduates often struggle with IT challenges in the workplace. Despite these challenges, they still succeed in their training programs. This study examines the role of Self-determination Theory (SDT) on the IT skills of first-year trainee accountants. It identifies the knowledge gaps between accounting education and IT skills required to perform accounting duties in the workplace. The study adopted a qualitative research approach. Through face-to-face interviews, data were purposefully collected at a point of saturation from accounting firm managers and first-year trainee accountants. Data were analysed using the ATLAS.ti™ 9 software package and thematic data analysis. The findings of this study indicate that with self-determination, first-year trainee accountants can overcome IT challenges such as sophisticated software packages, technological stress and meeting employers’ expectations. This study outlined the concepts that evolved around self-determination and how trainee accountants practice self-determination in order to overcome IT-related challenges. The study was limited to accounting firms in the Mafikeng area in the North West Province of South Africa. The findings of this study provide valuable insights for accounting education, accounting professional bodies, accounting firms, and other stakeholders with various IT challenges first-year trainee accountants face and how self-determination is practised to overcome these challenges.