Jessabel Bartolay | Laramae Bartolay | Rianna Josine Gonzales | Lei Antoinette Valdez | Ma. Nancy Balasan |
April 21, 2026
Accountancy
Grounded in literature on the transformative effects of technological innovation on accounting, this study examined the influence of emerging industry trends (Automation and AI, Blockchain, Cloud Computing, and Data Analytics) on accountancy students’ preferences for the scope of practice in selected Manila universities. It investigated whether these trends significantly affect students’ preferred scope of practice and whether Career Adaptability, measured via the Career Adapt-abilities Scale – Short Form (CAAS-SF), moderates this relationship. Using a quantitative- descriptive design, data were collected from fourth-year accountancy students using a structured questionnaire, and analysis was conducted using Ordinal Logistic Regression and Moderated Regression Analysis. Results showed that industry trends positively influenced preference for Public Accountancy and negatively influenced preference for Academe, with no significant effects on Commerce and Industry or Government. Career Adaptability moderated the relationship for Public Accountancy but not for other scopes. Findings underscore the need to align accounting education with technological advancements and foster adaptability among future professionals, offering insights for educators, practitioners, and policymakers in preparing students for a dynamic, technology-driven accounting environment.