Digital Accounting and the Human Factor: Theory and Practice

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

doi:10.35944/jofrp.2020.9.1.

Digital Accounting and the Human Factor: Theory and Practice

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

Hanken School of Economics

Research output: Contribution to journal › Article › Scientific › peer-review

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
Number of pages	12
ISSN	2305-7394
DOIs	https://doi.org/10.35944/jofrp.2020.9.1.
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

Access to Document

10.35944/jofrp.2020.9.1.Licence: CC BY-SA

jofrp09fFinal published version, 393 KBLicence: CC BY-SA

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