Digital Readiness of Human Resources and Its Role in Enhancing the Quality of Financial and Accounting Decisions A Field Study of the Perspectives of Employees in Administrative, Financial, and Accounting Units at Public Universities

Fahim Aziz Majeed Al-Mayali; Ayat Salih Hussein Ali; Hussein Muhammad Ali Kashkool

Авторы

Fahim Aziz Majeed Al-Mayali University of Warith Al-Anbia, College of Administration and Economics, Iraq.
Ayat Salih Hussein Ali University of Warith Al-Anbia, College of Administration and Economics, Iraq.
Hussein Muhammad Ali Kashkool University of Warith Al-Anbia, College of Administration and Economics, Iraq.

Ключевые слова:

Human resources' digital readiness, quality of financial and accounting decisions, digital competencies, digital adaptation, Iraqi universities

Аннотация

The aim of this study is to analyze the role of human resource digital readiness in improving the quality of financial and accounting decisions in Iraqi universities. It is based on a field study to study the views of a sample of leaders and staff working in administrative, financial and accounting units of the Universities of Kufa, Karbala and Babylon. The importance of HRs possessing digital skills and competencies, using the modern technologies and adapting to changes in technology are all crucial to the financial and accounting decision making process and enhancing the quality of these decisions. The study adopted descriptive-analytical approach and used questionnaire as data collection tool, where 323 questionnaires were distributed and 278 questionnaires were obtained and valid for data analysis, the response rate used in this study was 86.07%. The data were analyzed by SPSS and SmartPLS software, and hypothesis testing was done using the same software. The concept of human resource digital readiness was developed in five dimensions: Digital competencies and skills, using digital technologies, readiness for change and digital adaptation, continuous digital learning and development, and digital confidence and secure handling of data. The quality of financial and accounting decisions was judged on the accuracy and soundness of financial and accounting decisions, timeliness of financial and accounting decisions, effectiveness in evaluating and choosing among alternatives, and the efficiency in the utilization of financial resources. The results showed that there was a positive effect on financial and accounting decision making, which was statistically significant at the path coefficient level of 0.832 for human resources' digital readiness. Moreover, the results showed that the sub-dimensions had varying contributions in the form of path coefficients, with the highest one being in the dimension of "readiness for change and digital adaptation" and the lowest one being in the dimension of "ability to use digital technologies. Based on these findings, the study suggests continuous digital training programs, strengthening the ability of the employees to adapt to change, incorporating data security measures, and tying digital competencies to the needs of financial and accounting processes. These would help university decision-making to be accurate and timely, and the resources efficiently deployed among the universities studied.

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