How psychological elements shape IT skill acquisition in accounting education: Evidence from Saudi Arabian universities

Factors such as motor skills, visual processing, fatigue, and stress were found to have a positive impact on IT skill acquisition. Motor skills are crucial for using accounting software, performing complex spreadsheet functions, and engaging in data analysis. Visual processing abilities aid in interpreting financial data, charts, and dashboards, which are essential in accounting and auditing tasks.

In today’s digital economy, the integration of Information Technology (IT) into accounting practices has become a necessity. As financial management and reporting increasingly rely on technological advancements, accounting students must develop strong IT competencies. However, beyond technical training, psychological factors play a significant role in shaping students’ ability to acquire and master IT skills.

A recent study titled Investigating the Role of Psychological Elements in Advancing IT Skills Among Accounting Students: Insights from Saudi Arabia, conducted by Murad Thomran, Ali Essa Alshammari, Ali Al-Subari, and Hamed Ahmed, and published in Humanities and Social Sciences Communications (2025), examines how various psychological factors influence the IT skill development of accounting students in Saudi universities. By analyzing a sample of 306 students using Partial Least Squares-Structural Equation Modeling (PLS-SEM), the study identifies key psychological determinants that impact IT proficiency in accounting education.

The psychological determinants of IT skill development

The study highlights multiple psychological factors that influence the development of IT skills among accounting students. Factors such as motor skills, visual processing, fatigue, and stress were found to have a positive impact on IT skill acquisition. Motor skills are crucial for using accounting software, performing complex spreadsheet functions, and engaging in data analysis. Visual processing abilities aid in interpreting financial data, charts, and dashboards, which are essential in accounting and auditing tasks. Additionally, stress and fatigue, while typically seen as negative influences, can sometimes act as motivators, pushing students to develop IT competencies under pressure.

Conversely, the study found that ergonomics and cognitive abilities had no significant effect on IT skill development. This challenges traditional assumptions that cognitive intelligence directly correlates with technological proficiency. The findings suggest that hands-on experience and adaptive learning environments might be more influential than raw cognitive ability in shaping IT expertise among accounting students. The study also underscores the importance of understanding learning styles, motivation, and attitudes toward technology, as these elements shape how students engage with IT tools and software.

Implications for accounting education

These findings carry significant implications for educators and policymakers aiming to enhance IT skill development in accounting education. Since motor skills and visual processing are key determinants of IT proficiency, universities should integrate more interactive learning experiences into their accounting curricula. For example, incorporating simulation-based training, gamification techniques, and case studies can improve students’ ability to interact with financial software and data visualization tools.

Moreover, recognizing the role of stress and fatigue in skill acquisition suggests that universities should focus on building resilience and providing mental health support rather than solely minimizing academic pressure. By fostering an environment that encourages problem-solving under realistic work conditions, students can better prepare for the demands of the modern accounting profession. Additionally, institutions should reconsider the weight placed on cognitive abilities and instead focus on practical application-based learning that enhances technological adaptability.

Addressing gaps and future research directions

The study reveals a notable gap in research concerning IT skill development among accounting students in Saudi Arabia, emphasizing the need for further exploration. Given that the model accounted for approximately 65% of the variance in IT skill development, there remain unexplored factors that could influence proficiency. Future research should investigate how learning preferences, digital literacy, and industry exposure impact IT skill acquisition in accounting education.

Furthermore, expanding the study to different cultural and educational settings would provide a broader understanding of how psychological factors influence IT learning globally. The research could also benefit from a longitudinal approach, tracking students’ IT skill development over time to determine how psychological influences evolve throughout their academic journey.

Conclusion: Enhancing IT education through psychological awareness

This study provides valuable insights into the role of psychological factors in shaping IT skill development among accounting students in Saudi Arabia. By identifying motor skills, visual processing, stress, and fatigue as key influencers, while questioning the significance of cognitive abilities and ergonomics, the research challenges conventional perspectives on IT education. These findings call for a more hands-on, experience-driven, and psychologically informed approach to teaching IT skills in accounting curricula.

For educators, understanding these psychological dynamics can help tailor teaching strategies that maximize student engagement and retention. For policymakers, the findings emphasize the need for IT education frameworks that consider psychological resilience, adaptive learning, and practical skill-building. Ultimately, integrating psychological insights into accounting education can better prepare students for the evolving digital landscape, ensuring they acquire the necessary IT competencies for successful careers in finance and accounting.