TY - JOUR
T1 - A profession in transition
T2 - actors, tasks and roles in AI-based accounting
AU - Leitner-Hanetseder, Susanne
AU - Lehner, Othmar M.
AU - Eisl, Christoph
AU - Forstenlechner, Carina
N1 - Publisher Copyright:
© 2021, Susanne Leitner-Hanetseder, Othmar M. Lehner, Christoph Eisl and Carina Forstenlechner.
Copyright:
Copyright 2021 Elsevier B.V., All rights reserved.
PY - 2021
Y1 - 2021
N2 - Purpose: This article ties in with current debates on the digital transformation of society and the consequent work changes. Using an artificial intelligence (AI)-based accounting context, the focus of this paper is on actors, roles and tasks and related skills on an individual level. The authors look at the effect of AI-based “smart” technology on the workforce in the broader accounting profession taking an intrafirm perspective, yet acknowledging that the digital transformation encompasses a much larger field in the financial sector. Design/methodology/approach: The authors conduct a Delphi study to identify the new roles and tasks in future accounting. In addition, the authors use expert workshops to clarify the related tasks and skills and determine whether either humans or AI-based technologies perform the roles or collaborate in professional accounting occupations. Findings: The results show that tasks and skills for existing professional occupations in the broader acounting context will be subject to major changes in the next 10 years due to (AI based) digital technologies, while “core” roles and tasks will continue to exist in the future, some will not be performed by humans but by AI-based technology. For other “new” roles, humans will need to make informed use of digital technologies and, to some extent, collaborate with AI-based technology. Research limitations/implications: The authors look at the effect of AI-based “smart” technology on the workforce in the broader accounting profession, taking an intrafirm perspective. Practical implications: This article ties in with current debates on the digital transformation of society and the consequent work changes. Using an AI-based accounting context, the focus of this paper is on the new and adapted roles and tasks. Originality/value: The comprehensive analysis based on the Delphi study and expert workshops provide ample innovative ground for future research on the impact of AI on organisations and society.
AB - Purpose: This article ties in with current debates on the digital transformation of society and the consequent work changes. Using an artificial intelligence (AI)-based accounting context, the focus of this paper is on actors, roles and tasks and related skills on an individual level. The authors look at the effect of AI-based “smart” technology on the workforce in the broader accounting profession taking an intrafirm perspective, yet acknowledging that the digital transformation encompasses a much larger field in the financial sector. Design/methodology/approach: The authors conduct a Delphi study to identify the new roles and tasks in future accounting. In addition, the authors use expert workshops to clarify the related tasks and skills and determine whether either humans or AI-based technologies perform the roles or collaborate in professional accounting occupations. Findings: The results show that tasks and skills for existing professional occupations in the broader acounting context will be subject to major changes in the next 10 years due to (AI based) digital technologies, while “core” roles and tasks will continue to exist in the future, some will not be performed by humans but by AI-based technology. For other “new” roles, humans will need to make informed use of digital technologies and, to some extent, collaborate with AI-based technology. Research limitations/implications: The authors look at the effect of AI-based “smart” technology on the workforce in the broader accounting profession, taking an intrafirm perspective. Practical implications: This article ties in with current debates on the digital transformation of society and the consequent work changes. Using an AI-based accounting context, the focus of this paper is on the new and adapted roles and tasks. Originality/value: The comprehensive analysis based on the Delphi study and expert workshops provide ample innovative ground for future research on the impact of AI on organisations and society.
KW - Accounting profession
KW - Artificial intelligence
KW - Delphi study
KW - Digital accounting
KW - Roles
UR - http://www.scopus.com/inward/record.url?scp=85099422856&partnerID=8YFLogxK
U2 - 10.1108/JAAR-10-2020-0201
DO - 10.1108/JAAR-10-2020-0201
M3 - Article
AN - SCOPUS:85099422856
SN - 0967-5426
VL - 22
SP - 539
EP - 556
JO - Journal of Applied Accounting Research
JF - Journal of Applied Accounting Research
IS - 3
ER -