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, Helsinki
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.
Keywords: Digitalisation, Accounting, Auditing, Industry 4.0, Skills