The Future of Accountants Emerging Technologies in Accounting

• Autor(a) principal: Ferreira, Ana Maria Alves da Assunção
• Data de Publicação: 2023
• Tipo de documento: Dissertação
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.26/48921
• topic: Emerging Technologies; Robotic Process Automation; Accountant; Accounting Education; Skills; Artificial intelligence; Automation; Big Data; Blockchain

Emerging technologies are changing the accounting paradigm. “It has always been done this way” will certainly be an old expression that will become outdated. More than ever, accountants need to acquire transversal skills to be successful. Technology with a purpose in accounting improves reliability, accuracy and adds value. An important topic in the current conjuncture, this study aims to present and analyze the impacts of emerging technologies on the accounting profession through an exploratory study and interviews with accounting professionals. The results of the interviews revealed that the relationship between emerging technologies and the role and skills of accountants has not yet been established. This work identifies the skills that accountants must have to be successful, the new professions that will emerge associated with accounting, and activities that can be automated, considering a guide to good practices to make the accountant's work more effective. The insights presented in this study are highly valuable for those involved in the accounting profession, including professional bodies, regulators, and educational institutions. Researching emerging technologies in the context of accounting may yield valuable knowledge that could inform future modifications to university curricula and instructional approaches for accounting educators.