Testing accountants' perceptions of the digitization of the profession and profiling the future professional
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GROSU, Veronica, COSMULESE, Cristina Gabriela, SOCOLIUC, Marian, CIUBOTARIU, Marius Sorin, MIHAILĂ, Svetlana. Testing accountants' perceptions of the digitization of the profession and profiling the future professional. In: Technological Forecasting and Social Change, 2023, vol. 193, pp. 1-13. ISSN 0040-1625. DOI: https://doi.org/10.1016/j.techfore.2023.122630
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Technological Forecasting and Social Change
Volumul 193 / 2023 / ISSN 0040-1625 /ISSNe 1873-5509

Testing accountants' perceptions of the digitization of the profession and profiling the future professional

DOI:https://doi.org/10.1016/j.techfore.2023.122630

Pag. 1-13

Grosu Veronica1, Cosmulese Cristina Gabriela1, Socoliuc Marian1, Ciubotariu Marius Sorin1, Mihailă Svetlana2
 
1 „Ștefan cel Mare” University, Suceava,
2 Academy of Economic Studies of Moldova
 
 
Disponibil în IBN: 6 iunie 2023


Rezumat

In the context of businesses shifting into the virtual environment, the increasing importance of IT skills as a result of the acceleration of the digitalization of accounting on the one hand, and the overlapping crises on the other, the accounting profession was forced to rapidly adopt innovative digital measures to meet these challenges. Through empirical research based on a questionnaire structured on four categories of influencing factors, we investigated professional accountants' perceptions of their readiness for further training in light of new labor market trends. Our analysis reveals that readiness for further training and adherence to the accounting profession in the context of digitization are influenced by several factors. First, it is influenced by respondents' perceptions of the ease of using digital tools, the level of performance achieved, expected effort and situational factors such as organizational culture and regulatory policies. Second, concerns about the acceleration of digitalization, perceived threats associated with potential job losses from the replacement of humans by artificial intelligence as well as accidental exposure of data due to the loss of control and therefore causing errors in measurement and reporting.

Cuvinte-cheie
accounting professionals, Comprehensive digitization, digital technologies, Readiness for further training, Technology readiness