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    <subfield code="a">Universiti Teknologi Brunei</subfield>
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    <subfield code="a">Hajah Nur'Azmina @ Limanah Binti Haji Lingas </subfield>
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    <subfield code="a">Power Consumption Characterisation For Brunei Integrated Optical-Wireless Access Network /</subfield>
    <subfield code="b">Hajah Nur'Azmina @ Limanah Binti Haji Lingas </subfield>
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    <subfield code="a">Bandar Seri Begawan :</subfield>
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    <subfield code="c"> &#xA9;2025.</subfield>
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    <subfield code="a">Thesis Submitted for the degree of Doctor of Philosophy in Electrical and Electronics Engineering Universiti Teknologi Brunei</subfield>
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    <subfield code="a">ABSTRACT 
This research explores the literacy and utilization of digital accounting tools among certificate-level accounting students in Brunei Darussalam, assessing their readiness for the digital accounting workplace. Employing a comprehensive mixed-methods approach, the study examines the influence of the Triple Helix model-academia, government, and industry&#x2014;on digital accounting settings. Quantitative data were collected through surveys from 158 students, while qualitative insights were obtained from interviews with 10 key stakeholders across academia, industry, and government. The findings reveal a significant impact on the students' digital competence towards their readiness in the digital accounting workplace, highlighting the need for curriculum and industries engagement and support. This research study exposed the need for the integration of digital competence into accoun&#x21B;ing education in order to fulfil future industrial needs.
This includes the utilisation of advanced digital tools, consistent professional development among the lecturers, and an educational framework that supports the inclusion of digitalization in accounting education. This research study contributes to the continuous discourse on aligning accounting education with the advanced digital transformation, ensuring graduates are future-ready.</subfield>
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