Digital accounting skills and entrepreneurial readiness among young entrepreneurs: A conceptual review

Abstract

: Digital entrepreneurship requires competencies that extend beyond technological familiarity to include effective financial management capabilities. While entrepreneurial readiness has been widely explored in entrepreneurship research, limited attention has been given to the role of digital accounting skills as a contributor to entrepreneurial preparedness. This conceptual paper addresses this gap by examining how digital accounting skills influence entrepreneurial readiness among young entrepreneurs. Grounded in Human Capital Theory, the paper proposes that competencies in cloud accounting, accounting software, digital bookkeeping, and AI-assisted financial management function as valuable entrepreneurial resources. These competencies enhance financial capability, strategic decision-making, technological adaptability, and entrepreneurial confidence, which collectively strengthen entrepreneurial readiness. The paper contributes to the entrepreneurship literature by integrating digital accounting skills into entrepreneurial readiness frameworks and provides a foundation for future empirical research in digital entrepreneurship contexts.