Digitalisation in accounting: a systematic literature review of activities and implications for competences
Abstract The digitalisation of processes is a current topic in accounting. New technologies can change activities which in turn may require different skills from accounting graduates. This paper aims to shed light on the changes that digitalisation brings about in various areas of accounting by asse...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
SpringerOpen
2023-04-01
|
| Series: | Empirical Research in Vocational Education and Training |
| Subjects: | |
| Online Access: | https://doi.org/10.1186/s40461-023-00141-1 |
| _version_ | 1797849871328215040 |
|---|---|
| author | Julia Pargmann Elisabeth Riebenbauer Doreen Flick-Holtsch Florian Berding |
| author_facet | Julia Pargmann Elisabeth Riebenbauer Doreen Flick-Holtsch Florian Berding |
| author_sort | Julia Pargmann |
| collection | DOAJ |
| description | Abstract The digitalisation of processes is a current topic in accounting. New technologies can change activities which in turn may require different skills from accounting graduates. This paper aims to shed light on the changes that digitalisation brings about in various areas of accounting by assessing the types of activities (non-routine and routine) and corresponding competences in the context of progressing stages of digitalisation. In addition, it is analysed how different technologies are used in these activities and where their execution is placed within the supply chain. The systematic literature review shows a lack of expertise in the field of digitalisation that enables graduates and employees to successfully manage respective processes in the workplace. While routine activities are continuously being automated or digitalised, non-routine activities and the corresponding skills have a similarly increasing importance for employees in accounting as the acquisition of general digital competences. |
| first_indexed | 2024-04-09T18:52:14Z |
| format | Article |
| id | doaj.art-f2c5c03c914648e0a1c1dee72f849696 |
| institution | Directory Open Access Journal |
| issn | 1877-6345 |
| language | English |
| last_indexed | 2024-04-09T18:52:14Z |
| publishDate | 2023-04-01 |
| publisher | SpringerOpen |
| record_format | Article |
| series | Empirical Research in Vocational Education and Training |
| spelling | doaj.art-f2c5c03c914648e0a1c1dee72f8496962023-04-09T11:27:40ZengSpringerOpenEmpirical Research in Vocational Education and Training1877-63452023-04-0115113710.1186/s40461-023-00141-1Digitalisation in accounting: a systematic literature review of activities and implications for competencesJulia Pargmann0Elisabeth Riebenbauer1Doreen Flick-Holtsch2Florian Berding3Institute for Vocational and Business Education, University of HamburgInstitute of Business Education, University of GrazInstitute of Education, University of ZurichInstitute for Vocational and Business Education, University of HamburgAbstract The digitalisation of processes is a current topic in accounting. New technologies can change activities which in turn may require different skills from accounting graduates. This paper aims to shed light on the changes that digitalisation brings about in various areas of accounting by assessing the types of activities (non-routine and routine) and corresponding competences in the context of progressing stages of digitalisation. In addition, it is analysed how different technologies are used in these activities and where their execution is placed within the supply chain. The systematic literature review shows a lack of expertise in the field of digitalisation that enables graduates and employees to successfully manage respective processes in the workplace. While routine activities are continuously being automated or digitalised, non-routine activities and the corresponding skills have a similarly increasing importance for employees in accounting as the acquisition of general digital competences.https://doi.org/10.1186/s40461-023-00141-1DigitalisationExpertiseAccounting educationCompetencesActivities |
| spellingShingle | Julia Pargmann Elisabeth Riebenbauer Doreen Flick-Holtsch Florian Berding Digitalisation in accounting: a systematic literature review of activities and implications for competences Empirical Research in Vocational Education and Training Digitalisation Expertise Accounting education Competences Activities |
| title | Digitalisation in accounting: a systematic literature review of activities and implications for competences |
| title_full | Digitalisation in accounting: a systematic literature review of activities and implications for competences |
| title_fullStr | Digitalisation in accounting: a systematic literature review of activities and implications for competences |
| title_full_unstemmed | Digitalisation in accounting: a systematic literature review of activities and implications for competences |
| title_short | Digitalisation in accounting: a systematic literature review of activities and implications for competences |
| title_sort | digitalisation in accounting a systematic literature review of activities and implications for competences |
| topic | Digitalisation Expertise Accounting education Competences Activities |
| url | https://doi.org/10.1186/s40461-023-00141-1 |
| work_keys_str_mv | AT juliapargmann digitalisationinaccountingasystematicliteraturereviewofactivitiesandimplicationsforcompetences AT elisabethriebenbauer digitalisationinaccountingasystematicliteraturereviewofactivitiesandimplicationsforcompetences AT doreenflickholtsch digitalisationinaccountingasystematicliteraturereviewofactivitiesandimplicationsforcompetences AT florianberding digitalisationinaccountingasystematicliteraturereviewofactivitiesandimplicationsforcompetences |