TRANSFORMATION OF THE ACCOUNTING PROFESSION: A REVIEW OF CURRENT TRENDS AND PROSPECTS
M. S. Koske1, I. V. Voyutskaya2
Plekhanov Russian University of Economics, Orenburg Branch, Orenburg, Russia
1 е-mail: koske@mail.ru
2 е-mail: VoyutckayaIV@mail.ru
Y. G. Mishuchkova
Orenburg State University, Orenburg, Russia
е-mail: mishuchkova@mail.ru
Abstract. The relevance of the study of the results of the impact of digitalization on such a mass economic profession as an accountant is due to the fact that existing information processing technologies are already calling into question the very need for human participation in the accounting process.
The numerous opinions presented in the domestic and foreign scientific discourse on the prospects for the existence of the accounting profession are diverse. Some scientists predict its disappearance soon enough, others prove the absence of objective reasons to expect such a scenario.
The purpose of the article is to compare different points of view on the problem of the existence of the accounting profession in the foreseeable future, based on a number of scientific publications devoted to the professional activities of accountants and their academic training in the context of the widespread introduction of digital technologies, to summarize existing approaches to forecasting the professional future of accountants and accounting education, to identify conceptual directions of its diversification.
Materials and methods. The research is based on the study of foreign and domestic thematic literature and an attempt to further analyze the problem of the impact of digitalization on the accounting profession and accounting education.
Results. The main trends in the modern accounting profession aimed at the interaction of an accountant with digital technologies are identified, conclusions are presented based on the results of domestic and foreign case studies that can be useful in developing key directions for the development of domestic accounting education, its modernization due to the increase in the intellectual component of the accountant’s work and the emergence of new types of accounting.
Key words: accountant profession, digital technologies, management accountants, artificial intelligence, the fourth industrial revolution.
Cite as: Koske, M. S., Voyutskaya, I. V., Mishuchkova, Yu. G. (2022) [Transformation of the accounting profession: a review of current trends and prospects]. Intellekt. Innovacii. Investicii [Intellect. Innovations. Investments]. Vol. 5, pp. 37–46, https://doi.org/10.25198/2077-7175-2022-5-37.
