Impact of logical thinking skills and digital literacy on Thailand's generation Z accounting students’ internship effectiveness: Role of self-learning capability

Abstract

Amidst the rapid advancement of digital technology, proficiency in Logical Thinking Skills and Digital Literacy stands pivotal for adapting to societal shifts, with Self-Learning Capability being fundamental for knowledge updating and skill acquisition to ensure success; however, despite their paramount significance for accounting students' success, research probing the intricate interplay among these three facets remains notably limited. Thus, this study examined the intricate interplay among Logical Thinking Skills, Digital Literacy, and Self-Learning Capability in shaping the effectiveness of accounting internships for Generation Z students in Thailand. Using a quantitative research design with online surveys, this study engaged 559 respondents (90.7 % females and 9.3 % males). Analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM), the study found that Logical Thinking Skills and Digital Literacy significantly influence internship performance. When complemented by Self-Learning Capability, it's observed that students with high competency in these areas can better apply their skills in real-world professional settings and demonstrate continuous learning. They actively incorporate online information and media into their learning and self-development, further enhancing their skill set and career proficiency. This study underscores the importance of accounting education in Thai educational institutions offering accounting programs. It emphasizes that these skills should be integrated into the curriculum, especially in the digital age, to equip students to adapt effectively to the evolving demands of the accounting profession.