Digital Readiness of Master’s Students in Finance and Accounting to Cope with Digital Transformation in the Auditing Profession in Algeria

Abstract

This study aims to assess the level of digital readiness among master’s students in finance and accounting to cope with the ongoing digital transformation of the auditing profession in Algeria. The research addresses the gap between academic training and the digital skills required in modern auditing environments. A descriptive-analytical approach was adopted for the theoretical framework, while a field study was conducted using a structured questionnaire distributed to a sample of 42 master’s students at the University of Continuing Education (Touggourt Center) during the academic year 2025/2026. Data were analyzed using SPSS 26 to evaluate digital readiness levels and test the study hypotheses. The findings reveal that students demonstrate a relatively high level of theoretical digital awareness. However, a significant gap exists between theoretical knowledge and practical digital competencies required in auditing practices. The results also indicate the need for strengthening applied digital training. The study recommends integrating advanced digital technologies into accounting curricula, particularly in areas such as data analytics, artificial intelligence, and accounting information systems, to better align academic outcomes with labor market requirements.