Blending Strategic Expertise and Technology: A Case Study for Practice Analysis

IF 2.7 4区 教育学 Q1 EDUCATION & EDUCATIONAL RESEARCH
Bharati B. Belwalkar, Matthew Schultz, Christina Curnow, J. Carl Setzer
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引用次数: 0

Abstract

There is a growing integration of technology in the workplace (World Economic Forum), and with it, organizations are increasingly relying on advanced technological approaches for improving their human capital processes to stay relevant and competitive in complex environments. All professions must keep up with this transition and begin integrating technology into their tools and processes. This paper centers on how advanced technological approaches (such as natural language processing (NLP) and data mining) have complemented a traditional practice analysis of the accounting profession. We also discuss strategic selection and use of subject-matter experts (SMEs) for more efficient practice analysis. The authors have adopted a triangulation process—gathering information from traditional practice analysis, using selected SMEs, and confirming findings with a novel NLP-based approach. These methods collectively contributed to the revision of the Uniform CPA Exam blueprint and in understanding accounting trends.

战略专业知识与技术相结合:实践分析案例研究
技术与工作场所的融合日益加深(世界经济论坛),各组织也越来越依赖先进的技术方法来改进其人力资本流程,以便在复杂的环境中保持相关性和竞争力。所有行业都必须跟上这一转变,并开始将技术融入其工具和流程。本文主要探讨先进的技术方法(如自然语言处理(NLP)和数据挖掘)如何与会计行业的传统实践分析相辅相成。我们还讨论了如何战略性地选择和使用主题专家 (SME),以提高实践分析的效率。作者采用了一个三角测量过程--从传统的实践分析中收集信息,利用选定的中小型企业,并通过基于 NLP 的新方法确认研究结果。这些方法共同为修订注册会计师统一考试蓝图和了解会计趋势做出了贡献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
3.90
自引率
15.00%
发文量
47
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