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Reshaping the Accountant’s Future in the Era of Emerging Technologies

  • Ana Ferreira,
  • Isabel Pedrosa

摘要

With the advent of the digital age, the accounting profession has undergone a transformation. Adapting to these changes represents an opportunity to showcase accountants’ flexibility and perseverance, rather than a mere new challenge. Approaching the new landscape with eagerness and self-assurance will empower accountants to flourish and achieve their professional goals. Emerging Technologies refer to Robotic Process Automation, Artificial intelligence, Big Data and analytics, Cloud, and Blockchain. This study aims to present and analyze the impacts of using emerging technologies on the accounting profession through an exploratory study and interviews with accounting professionals. The results of the interviews revealed that the relationship between emerging technologies and the role and skills of accountants has not yet been established. This work identifies the skills that accountants must detain to be successful, the new professions that will emerge associated with accounting, and activities and processes that will change. The insights presented in this study are highly valuable for those involved in the accounting profession, including professional bodies, regulators, and educational institutions. Researching the use of emerging technologies in the context of accounting may yield valuable knowledge that could inform future modifications to university curricula and instructional approaches for accounting educators.