How does digital transformation affect corporate accounting employees?

IF 1.9 Q2 BUSINESS, FINANCE

China Journal of Accounting Research Pub Date : 2024-09-28 DOI:10.1016/j.cjar.2024.100391

引用次数: 0

Abstract

The rapid pace of digitalization has given rise to concerns about its influence on job roles. Our findings reveal a substitution effect on accounting employees. This effect is more evident in private firms, firms with higher levels of digital transformation in their accounting departments, firms in the information technology industry, firms with overconfident managers and firms with a higher-level network infrastructure. Digitalization also has a positive effect on technically skilled and highly educated employees, leading to a decline in the proportion of entry-level employees. We also document that digitalization contributes to more efficient labor investment. Our study therefore offers insights into how digital transformation can change the labor market for accounting employees.

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数字化转型如何影响企业会计员工？

数字化的迅猛发展引发了人们对其对工作角色影响的担忧。我们的研究结果表明，数字化对会计员工产生了替代效应。这种效应在私营企业、会计部门数字化转型水平较高的企业、信息技术行业的企业、管理者过于自信的企业以及网络基础设施水平较高的企业中更为明显。数字化还对技术熟练和受过高等教育的员工产生了积极影响，导致入门级员工比例下降。我们还发现，数字化有助于提高劳动力投资的效率。因此，我们的研究为数字化转型如何改变会计从业人员的劳动力市场提供了启示。

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

China Journal of Accounting Research BUSINESS, FINANCE-

CiteScore

4.70

自引率

0.00%

发文量

295

审稿时长

15 weeks

期刊介绍： The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to investigate issues about accounting, corporate finance, auditing and corporate governance in the Greater China region, countries related to the Belt and Road Initiative, and other emerging and developed markets. The Journal encourages the applications of economic and sociological theories to analyze and explain accounting issues within the legal and institutional framework, and to explore accounting issues under different capital markets accurately and succinctly. The published research articles of the Journal will enable scholars to extract relevant issues about accounting, corporate finance, auditing and corporate governance related to the capital markets and institutional environment.