Digital Accounting and the Human Factor: Theory and Practice
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 chec...
| Main Authors: | , , , , , |
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| Format: | Article |
| Language: | English |
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ACRN Publishing
2020-05-01
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| Series: | ACRN Journal of Finance and Risk Perspectives |
| Subjects: | |
| Online Access: | http://www.acrn-journals.eu/resources/jofrp09f.pdf |
| _version_ | 1818513202997100544 |
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| author | Shawnie Kruskopf Charlotta Lobbas Hanna Meinander Kira Söderling Minna Martikainen Othmar Lehner |
| author_facet | Shawnie Kruskopf Charlotta Lobbas Hanna Meinander Kira Söderling Minna Martikainen Othmar Lehner |
| author_sort | Shawnie Kruskopf |
| collection | DOAJ |
| description | 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-life cases, 2) a literature review of on-going research, 3) possible future job descriptions, and 4) required skills and how to acquire them. |
| first_indexed | 2024-12-10T23:57:58Z |
| format | Article |
| id | doaj.art-4781285385b14562af3f275010aa9523 |
| institution | Directory Open Access Journal |
| issn | 2305-7394 |
| language | English |
| last_indexed | 2024-12-10T23:57:58Z |
| publishDate | 2020-05-01 |
| publisher | ACRN Publishing |
| record_format | Article |
| series | ACRN Journal of Finance and Risk Perspectives |
| spelling | doaj.art-4781285385b14562af3f275010aa95232022-12-22T01:28:33ZengACRN PublishingACRN Journal of Finance and Risk Perspectives2305-73942020-05-0191788910.35944/jofrp.2020.9.1.006Digital Accounting and the Human Factor: Theory and PracticeShawnie Kruskopf0Charlotta Lobbas1Hanna Meinander2Kira Söderling3Minna Martikainen4Othmar Lehner5https://orcid.org/0000-0002-3317-9604Hanken School of Economics, Helsinki, FinlandHanHanken School of Economics, Helsinki, FinlandHanken School of Economics, Helsinki, FinlandHanken School of Economics, Helsinki, FinlandHanken School of Economics, Helsinki, FinlandThis 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-life cases, 2) a literature review of on-going research, 3) possible future job descriptions, and 4) required skills and how to acquire them.http://www.acrn-journals.eu/resources/jofrp09f.pdfdigitalisationaccountingauditingindustry 4.0skills |
| spellingShingle | Shawnie Kruskopf Charlotta Lobbas Hanna Meinander Kira Söderling Minna Martikainen Othmar Lehner Digital Accounting and the Human Factor: Theory and Practice ACRN Journal of Finance and Risk Perspectives digitalisation accounting auditing industry 4.0 skills |
| title | Digital Accounting and the Human Factor: Theory and Practice |
| title_full | Digital Accounting and the Human Factor: Theory and Practice |
| title_fullStr | Digital Accounting and the Human Factor: Theory and Practice |
| title_full_unstemmed | Digital Accounting and the Human Factor: Theory and Practice |
| title_short | Digital Accounting and the Human Factor: Theory and Practice |
| title_sort | digital accounting and the human factor theory and practice |
| topic | digitalisation accounting auditing industry 4.0 skills |
| url | http://www.acrn-journals.eu/resources/jofrp09f.pdf |
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