AbstractThe objective of this study is to develop a framework by examining the relationship
between financial literacy, digital skills and personality traits with Accounting
undergraduates’ entrepreneurship spirit, including the role of personal financial
management as a mediator. A quantitative research design was used to answer eight
research questions and six hypotheses. A questionnaire was adapted from multiple
scholars to measure financial literacy, digital skills, personality traits, personal
financial management and entrepreneurship spirit. Two hundred and forty-eight
Accounting undergraduates were selected as a sample through simple random
sampling. Descriptive analysis using SPSS revealed that Accounting undergraduates
have a high level of financial literacy, digital skills and personal financial
management, with average level of entrepreneurship spirit. Results of path analysis on
SmartPLS revealed that the relationship between personality traits and
entrepreneurship sp.....