Justine Kayne Lasa | Philip Fonzy B. Acera | Timothy Andrei C. Barrera | Althea Shan Lorraine G. Daa | Valerie Joyce L. Paguinto | Ma. Luisa Porciuncula |
October 16, 2026
Accounting Information Systems
This study examined the utilization and perceived importance of digital skills among accountants in the banking industry of Makati City across top, middle, and lower levels of authority. Guided by Becker’s Human Capital Theory, the study aimed to assess variations in digital skill utilization, differences in perceived importance, and the presence of significant differences when accountants are grouped by level of authority. Quantitative design was employed using a structured survey questionnaire administered to 189 accountants. The study focused on five digital skills: Data Management and Analytics, Accounting Software Proficiency, Advanced Excel Skills, Problem Solving and Critical Thinking, and Cybersecurity Awareness. Descriptive statistics and Analysis of Variance were used for data analysis. Results showed that all five digital skills were highly utilized and regarded as important across all authority levels. Significant differences were found based on the level of authority. The study concludes that continuous digital training is essential.