会计师的数字未来

IF 1.6 Q3 BUSINESS, FINANCE
Amy J. Igou, D. Power, Sandra Brosnan, C. Heavin
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引用次数: 0

摘要

数字创新正在扰乱会计行业,而且这种干扰可能还会加剧。人工智能(AI)应用程序、区块链和决策支持技术正在超越“炒作”阶段,进入会计行业。虽然会计师们对这些技术有了更多的了解,但对于在会计领域使用这些新功能以及它们可能如何影响职业,人们的共识有限。本研究调查了新兴技术对会计师角色的潜在影响。对2011-2020年期间出版的六种相关会计期刊进行了审查,重点关注新兴技术。研究人员确定了83篇符合入选标准的文章。所审查的文章旨在了解会计行业的数字未来。本文考虑了会计行业需要如何根据这些技术进行转型,以及会计师如何在数字化转型中发挥不可或缺的作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Digital Futures for Accountants
Digital innovations are disrupting the accounting profession, and this disruption is likely to increase.  Artificial Intelligence (AI) applications, blockchain, and decision support technologies are moving beyond the "hype" stage to adoption in the accounting profession.  While accountants are gaining a greater understanding of these technologies, there is limited consensus about using these new capabilities in the accounting domain and how they are likely to impact the profession.  This study investigates the potential impact of emerging technologies on the accountant's role.  A review of six relevant  accounting journals was conducted focusing on  emerging technologies and published between 2011-2020. The researchers identified 83 articles that met the inclusion criteria. The articles examined are used to understand what the digital future looks like for the accounting profession.  The article considers how the accounting profession needs to transform in light of these technologies and how accountants can play an integral role in digital transformation.
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来源期刊
CiteScore
4.30
自引率
27.80%
发文量
14
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