S:

1) They were concerned.

2) Automation opens opportunities.

3) Appreciated that their universities are preparing them to acquire current theoretical as well as practical knowledge of how their accounting career is enabled with software applications.

4) Complained that they are not trained on cloud computing applications.

Evidence statements:

“We think there will be less jobs … already students do not get jobs easily when they graduate, so imagine it with automation”.

“Working on ourselves and acquire the skills we will be able to distinguish ourselves from the many other graduates and we can then secure employability”