Guest editorial: Accounting in transition: influence of technology, sustainability and diversity

IF 2.1 Q2 BUSINESS, FINANCE

Pacific Accounting Review Pub Date : 2022-08-02 DOI:10.1108/par-07-2022-210

S. Chong, A. Rahman, A. Narayan

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引用次数: 2

Abstract

The conference saw a line-up of experts which among others included The Honourable James Shaw, Minister of Climate Change in New Zealand, who promoted the incorporating of climate change information as a part of the New Zealand financial reporting framework;and Distinguished Professor Paul Spoonley who shared his knowledge, experiences and thoughts on diversity and ethnicity. Impact of technology on the required skills of tomorrow’s accountants The adoption and use of new technology such as intelligent automation, big data, blockchain and cloud-based software have brought about significant changes to the accounting profession (Qasim and Kharbat, 2020). The authors find a climate of positive attitude towards new technology and accompanying actions in the Big-Four firms and that financial auditors are providing deep business insights through data visualisation. The manuscripts on the technological influences on accounting suggest that digital transformation has radically changed the nature of accounting practices and for accountants to be ready to leverage the potential of digital tools, they need to focus on developing their core competencies through lifelong education and skill development training.

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客座编辑：转型中的会计：技术、可持续性和多样性的影响

出席会议的专家包括新西兰气候变化部长詹姆斯·肖阁下，他推动将气候变化信息纳入新西兰财务报告框架；以及杰出教授Paul Spoonley，他分享了他对多样性和种族的知识、经验和想法。技术对未来会计师所需技能的影响智能自动化、大数据、区块链和基于云的软件等新技术的采用和使用给会计行业带来了重大变化（Qasim和Kharbat，2020）。作者发现，四大公司对新技术和相关行动持积极态度，财务审计师正在通过数据可视化提供深入的商业见解。关于技术对会计的影响的手稿表明，数字化转型已经从根本上改变了会计实践的性质，为了让会计师准备好利用数字化工具的潜力，他们需要专注于通过终身教育和技能发展培训来发展自己的核心能力。

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

Pacific Accounting Review BUSINESS, FINANCE-

CiteScore

3.80

自引率

9.50%

发文量

期刊介绍： Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.