Digital Accounting and the Human Factor: Theory and Practice

Shawnie Kruskopf, Charlotta Lobbas, Hanna Meinander, Kira Söderling, Minna Martikainen, Othmar Lehner

Research output: Contribution to journalArticleScientificpeer-review

38 Citations (Scopus)


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 languageEnglish
Peer-reviewed scientific journalACRN Journal of Finance and Risk Perspectives
Issue number1
Pages (from-to)78-89
Number of pages12
Publication statusPublished - 27.05.2020
MoE publication typeA1 Journal article - refereed


  • 512 Business and Management
  • digitalisation
  • accounting
  • auditing
  • industry 4.0
  • skills

Areas of Strength and Areas of High Potential (AoS and AoHP)

  • AoS: Financial management, accounting, and governance


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