Technology and the Accounting Profession: Practitioners’ Responses to Digital Transformation in the Fourth Industrial Revolution
DOI:
https://doi.org/10.66069/ojspub.25360901Keywords:
accounting profession, Fourth Industrial Revolution, emerging technologies, digital transformation, qualitative research, professional updatingAbstract
This study examines the impact of technology on accounting practice by tracing the historical evolution of accounting, the Fourth Industrial Revolution, and emerging technologies, while analyzing accountants’ responses to these transformations. Adopting a deductive, qualitative approach, the research draws on interviews with three accountants from different municipalities regarding their experiences with continuous technological change and daily professional updating. The findings indicate that although technology substantially reshapes accounting routines and demands ongoing skill development, it does not render the profession obsolete; rather, it reinforces the enduring value of professional judgment and expertise. The study offers practical and educational implications for practitioners, students, and accounting educators navigating digital transformation.
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