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The changing role of accountants through the lens of university students’ perspective

Kotowska Beata, Sikorska Marta

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2024

z. 203

145--168

Purpose: The article aims to explore final-year undergraduate accounting students' knowledge and awareness of the changing role of accountants in the wake of digitalization. Design/methodology/approach: A survey was conducted among students attending the last semester of specialized undergraduate studies in Poland regarding their state of knowledge and awareness of digitalization-driven change in the role of accountants. The results obtained were further compared with a pilot study conducted among students of master's degree programs. Findings: The survey showed unequivocally that students are aware of the change in the role of accountants in consequence of digitalization, with no distinction between undergraduate and graduate students, full-time or part-time mode. The respondents indicate the need to possess and refine digital competencies. The students are familiar with digitalization tools, although to a very varying degree. They recognize the benefits of and barriers to implementing digitalization. They likewise identify new roles for accountants arising from digitalization. Research limitations/implications: The survey employed the method of selection by convenience, which renders the results obtained non-generalizable to the entire population. Practical implications: The article indicates students' awareness of the changing role of accountants and the need for digital competence in the profession. Originality/value: The article allows to partially fill the research gap in empirical studies on the changing role of accountants as a result of digitalization. It also sets the stage for further empirical research on the challenges in academic accounting education, with a focus on digital transformation.