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2 2024

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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.

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

Kotowska Beata, Sikorska Marta

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2024

z. 198

231--251

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.