Abstract
This paper gives an overview of the current and future technologies impacting accounting and auditing fields. The aim is to present the technological disruptions shaping these fields and also look at how they might influence future jobs and required skills. Starting with a historical background check on how Industry 4.0 emerged, we survey four main areas of the topic: 1)current developments supported with real-l ife cases, 2) a literature review of on-going research, 3) possible future job descriptions, and 4) required skills and how to acquire them.
| Original language | English |
|---|---|
| Peer-reviewed scientific journal | ACRN Journal of Finance and Risk Perspectives |
| Volume | 9 |
| Issue number | 1 |
| Pages (from-to) | 78-89 |
| ISSN | 2305-7394 |
| DOIs | |
| Publication status | Published - 27.05.2020 |
| MoE publication type | A1 Journal article - refereed |
Keywords
- 512 Business and Management
- digitalisation
- accounting
- auditing
- industry 4.0
- skills
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Cite this
Kruskopf, S., Lobbas, C., Meinander, H., Söderling, K., Martikainen, M., & Lehner, O. (2020). Digital Accounting and the Human Factor: Theory and Practice. ACRN Journal of Finance and Risk Perspectives, 9(1), 78-89. https://doi.org/10.35944/jofrp.2020.9.1.