While existing research on the larger digital transformation has so far answered the question “What do we know?”, thus focusing on the status quo (Vial, 2019) - our understanding of digital accounting rather lends itself to the question of “What should we know?”. That is because the phenomenon of digital accounting, with its various facets reaching from the technological to the normative is in itself still poorly understood - and much less so are the potential implications on individuals, organizations and the larger society. In order to shine a little light on these, we conduct a large scale, global delphi-study on the future of digital accounting and derive a set of guiding research topics. In this panel we will present our early findings and invite the FRAP community to join forces and discuss how accounting in the year 2030 might look like.
24 Sep. 2019
17th Finance, Risk and Accounting Perspectives Conference (FRAP)