The structural relationship between self-efficacy, digital literacy, learning strategies, and core competencies among accounting students in Ho Chi Minh City

Abstract

The field of accounting education is undergoing significant transformation, requiring students to develop core competencies to meet industry demands. This study examines the structural relationships between self-efficacy, digital literacy, learning strategies, and core competencies among accounting students in Ho Chi Minh City. Using a quantitative research approach, data were collected from 661 valid responses via an online survey. The findings highlight the pivotal role of self-efficacy in influencing digital literacy and learning strategies, which in turn positively affect students' core competencies. Additionally, learning strategies serve as a mediator between digital literacy and core competencies. This research contributes to theoretical knowledge and provides practical insights for educators and recruiters, supporting curriculum enhancements and workforce preparation for the digital era