The Impact of Professional Development Factors on Accountants' Professional Competence and Job Performance in Saudi Arabia

Abstract

Purpose: This study targets the impact of Accounting Education (AE), Professional Certifications (PC), Work Experience (WE), and Technological Proficiency (TP) on job performance (JP) and professional competence (PCOMP) among certified public accountants (CPAs). Design/methodology/approach: This study uses a quantitative approach, using a structured questionnaire for 281 accounting practitioners and a sample size chosen for its statistical significance and representation of the accounting profession. To ensure methodological rigor and reliability, structured equation modeling (SEM) with Smart PLS software was used to analyze data. Findings: The study found that Technological Proficiency and Work Experience positively impact Job Performance and Professional Competence, highlighting their importance in skill development. Accounting Education helps PCOMP but not JP. Professional Certifications have little impact on JP or PCOMP, suggesting a gap in industry needs. These findings suggest updating accounting curricula and certifications to include technological and practical skills for industry alignment. Research limitations/implications: While this study provides valuable insights, it is important to note its limitations. The focus on a specific geographic context may limit the generalizability of the findings. However, this also presents an exciting opportunity for future research to explore these relationships across different regions and accounting specialties. Originality/value: This study's unique contribution is illuminating how technological skills and work experience significantly impact accounting job success. It underscores the importance of aligning educational curricula and professional certifications with practical and digital competencies, equipping accounting graduates with the skills necessary to navigate modern industry challenges.