Accounting profession transformation as perceived by students - results of a pilot study

• Autorzy: Kotowska Beata , Sikorska Marta

Identyfikatory

DOI

10.29119/1641-3466.2024.198.13

• Języki publikacji: EN

Abstrakty

EN

Purpose: The article aims to explore last-year accounting students' knowledge and awareness of the changing role of accountants in the wake of digitalization. Design/methodology/approach: A literature review was carried out, and a pilot survey was conducted among final-semester graduate students in Poland and Romania, assessing their knowledge and awareness of the changing role of accountants due to digitalization. Findings: The pilot study revealed that students are aware of the changing role of accountants in the wake of digitalization. They recognize the need to possess and advance technological competencies, rating such expertise currently at a medium to moderately high level. They simultaneously regard as impossible that, given the rise of digitalization, accounting positions will be filled by individuals without area-specific education, and that RPA and AI will replace professional judgment. The students are also familiar with digitalization tools, although to a significantly varying degree. They also do identify both the benefits of as well as the barriers to implementing digitalization. Research limitations/implications: The empirical survey employed the method of selection by convenience, therefore the results obtained cannot be generalized onto the entire population. Practical implications: The article reveals that students are aware of the changing role of accountants on the one hand, and of the utmost importance of technological competencies in the profession on the other. Originality/value: The article partly fills the research gap in empirical studies on the changing role of accountants due to digitalization. It also provides the basis for the subsequent in-depth stage of the empirical research on the awareness of the students of applicable majors regarding the changing role of accountants and the profession in the wake of digitalization.

Słowa kluczowe

EN

digitalization; accounting profession; education

PL

digitalizacja; zawód księgowego; edukacja

• Wydawca: Wydawnictwo Politechniki Śląskiej
• Czasopismo: Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
• Rocznik: 2024
• Tom: z. 198
• Strony: 231--251
• Opis fizyczny: Bibliogr. 30 poz.

Twórcy

autor

Kotowska Beata

• University of Gdańsk, Faculty of Management, Department of Accounting

• https://orcid.org/0000-0002-0709-9934

autor

Sikorska Marta

• University of Gdańsk, Faculty of Management, Department of Accounting

• https://orcid.org/0000-0001-8598-4077

Bibliografia

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Uwagi

Opracowanie rekordu ze środków MNiSW, umowa nr POPUL/SP/0154/2024/02 w ramach programu "Społeczna odpowiedzialność nauki II" - moduł: Popularyzacja nauki (2025).