| |
Article from Volume 11, Number 1, Year 2023| THE QUALITY OF SERVICES PROMOTED BY THE ACCOUNTANCY PROFESSION IN THE AGE OF DIGITALISATION AND ORGANISATIONAL PERFORMANCE | 
Download | | Author(s): Mihaela Tulvinschi | | DOI: 10.4316/EJAFB.2023.1119 | | Abstract: Advances in technology over the past decade have made information technology part of the everyday work of accounting professionals. The aim of the research is to carry out a study highlighting the changes taking place in the accountancy profession due to digitisation. This aim can be achieved by meeting the following proposed objectives: O1: to conduct a literature review to identify research trends on digitisation in the accounting profession; O2: to highlight the positive and negative aspects of the digitisation of the accounting profession; O3: to determine the link between services promoted by the accounting profession and organisational performance. In a digitization-driven economy, the diversification and increased quality of services offered by accounting professionals is noticeable. They are no longer data holders, they provide value-added commentary and solutions to change for the better the financial situation and performance of firms, provide business advisory services, offer recommendations and solutions before things happen, and contribute to setting business strategy. | | Keywords: Digitisation; Accounting Profession; Organisational Performance. | References:
1. Acemoglu, D., Restrepo, P. (2019), Automation And New Tasks: How Technology Displaces And Reinstates Labor, Journal Of Economic Perspectives, 33(2), 2019, Pp. 3–30.
2. Agostino, D., Saliterer, I., & Steccolini, I. (2022). Digitalization, Accounting And Accountability: A Literature Review And Reflections On Future Research In Public Services, Financial Accountability & Management, 38(2), 152-176.
3. Agrawal, A., Gans, J. S., Goldfarb, A. (2019). Artificial Intelligence: The Ambiguous Labor Market Impact Of Automating Prediction, în Revista: Journal Of Economic Perspectives, 33(2), Pp. 31–50.
4. Arraou, Ph. (2016). The Certified Public Accountant And Digital Economy, Https://ceccar.ro/ro/wp-content/uploads/2016/10/expert-comptable-economie-numerique_ENG.pdf
5. Asatiani, A., Penttinen, E., Ruissalo, J., Salovaara, A. (2020). Knowledge Workers’ Reactions To A Planned Introduction Of Robotic Process Automation—Empirical Evidence From An Accounting Firm. In Hirschheim R., Heinzl A., Dibbern J. (eds) Information Systems Outsourcing. Progress In IS., Pp. 413–452.
6. Avram, C.D., ?ogoe, G.D., Avram, A. (2017). From Conformity To Excellence – Study On Quality Of Services In Accounting Profession In Romania, Amfiteatru Economic, 19 (Special No. 11), Pp. 1077 – 1090.
7. Bakarich, K. M., O’Brien, P. E. (2021), The Robots Are Coming … But Aren’t Here Yet: The Use Of Artificial Intelligence Technologies In The Public Accounting Profession, Journal Of Emerging Technologies In Accounting, 18(1), Pp. 27–43.
8. Berghaus, S., Back, A. (2017). Disentangling The Fuzzy Front End Of Digital Transformation: Activities And Approaches, ICIS 2017: Transforming Society With Digital Innovation.
9. Berry, A.j., Sweeting, R., Goto, J. (2006). The Effect Of Business Advisers On The Performance Of SMEs, Journalof Small Business And Entreprise Devepolment, 13(1), Pp. 33-47.
10. Bygstad, B. (2017). Generative Innovation: A Comparison Of Lightweight And Heavyweight IT. Journal Of Information Technology, 32(2), Pp. 180–193.
11. Blaker, K., White, L., Poyser, W. (2013). Dispensary Assistants’ Attitudes And Perceptions Regarding Automated Dispensing Machines In Community Pharmacies, International Journal Of Healthcare Technology And Management, 14 (1–2), Pp. 90–109.
12. Boghian, F.A., Socoliuc, M. (2020). The Future Of The Accounting Profession In The Era Of Digitalization, Https://irek.ase.md/jspui/handle/1234567890/608.
13. Bonsón, E., Bednárová, M. (2019), Blockchain And Its Implications For Accounting And Auditing, Meditari Accountancy Research, 27(5), Pp. 725–740.
14. Boritz, E. J., Carnaghan, A. C. (2003). Competency-Based Education And Assessment For The Accounting Profession: A Critical Review, Canadian Accounting Perspectives, 2 (1), Pp. 9.
15. Charalabidis, Y., Loukis, E. (2012), Participative Public Policy Making Through Multiple Social Media Platforms Utilization, International Journal Of Electronic Government Research, 8(3), Pp. 78–97.
16. Cheffi, W., Beldi, A.(2012). An Analysisof Managers`Use Of Management Accounting, International Journal Of Business, 17(2), Pp. 114-125
17. Ciurea, M., Man, M. (2020). The Accounting Profession From Romania In The Digitized Economy, Advances In Economics (2020), Business And Management Research, Volume 138, 2nd International Scientific And Practical Conference ”Modern Management Trends And The Digital Economy: From Regional Development To Global Economic Growth” (MTDE 2020) Https://www.atlantis-press.com/proceedings/mtde-20/125939717.
18. Cosmulese, C. G., Grosu, V., Hlaciuc, E., Zhavoronok, A. (2019). The Influences Of The Digital Revolution On The Educational System Of The EU Countries.
19. Delanoe, S. (2013). From Inention To Start-up: The Effect Of Professional Support, Journal Of Small Business And Enterprise Development, 20(2), Pp. 383-398.
20. Duerr, S., Holotiuk, F., Wagner, H.-T., Beimborn, D., Weitzel, T. (2018). What Is Digital Organizational Culture? Insights From Exploratory Case Studies, Proceedings Of The 51st Hawaii International Conference On System Sciences, 2018.
21. Frey, C. B., Osborne, M. A. (2017). The Future Of Employment: How Susceptible Are Jobs To Computerisation?, Technological Forecasting And Social Change, 114, Pp. 254–280.
22. Gherman Bursuc, M., Molociniuc Hri?can, M., Grosu , V. (2021). Digitalization Of Accounting - Trends And Perspective, Journal Of Information Systems & Operations Management, Vol. 15.1, July 2021, Pp. 104-113.
23. Greenman, C. (2017). Exploring The Impact Of Artificial Intelligence On The Accounting Profession, Journal Of Research In Business, Economics And Management, 8(3), Pp. 1451–1454.
24. Gulin, D., Hladika, M., Valenta, I. (2019). Digitalization And The Challenges For The Accounting Profession, Proceedings Of The ENTRENOVA - ENTerprise Research InNOVAtion Conference (Online), 5(1), 2019, Pp. 428-437.
25. Grosu, V., Cosmulese, C. G., Socoliuc, M., Ciubotariu, M. S., Mihaila, S. (2023). Testing Accountants' Perceptions Of The Digitization Of The Profession And Profiling The Future Professional, Technological Forecasting And Social Change, 193, 122630.
26. Hielata, H., Päivärinta, T. (2021). Benefits Realisation In Post-Implementation Development Of ERP Systems: A Case Study, CENTERIS Conference 2020. In Procendia Computer Science, Nr. 181, Pp. 419-426.
27. Grosu, V., Botez, D., Melega, A., Kicsi, R., Mihaila, S., Macovei, A. G. (2022). Bibliometric Analysis Of The Transformative Synergies Between Blockchain And Accounting In The Uprooting Of Economic Criminality, Entrepreneurship And Sustainability Issues, 9(4), 77.
28. Ionescu, B.?., Barna, L.E.L. (2021). Digitalization In The Accounting And Auditing Profession Through ERP Systems, Audit Financiar, Vol. XIX, No. 4(164)/2021, Pp. 769-778, DOI: 10.20869/AUDITF/2021/164/027.
29. Julien, S. B. (2016). Plateformes De Comptabilite En Ligne : Des Chiffres Dans Le Cloud, Le Nouvel Economiste, 1818, Pp. 34-38.
30. Jylha, T., Syynimaa, N. (2019). The Effects Of Digitalisation On Accounting Service Companies. In J. Filipe, M. Smialek, A. Brodsky, S. Hammoudi (Eds.), ICEIS 2019 : Proceedings Of The 21st International Conference On Enterprise Information Systems, 1, Pp. 502-508.
31. Kokina, J., Gilleran, R., Blanchette, S., Stoddard, D. (2021). Accountant As Digital Innovator: Roles And Competencies In The Age Of Automation, Accounting Horizons, 35(1), Pp. 153–184.
32. Karimi, J., Walter, Z. (2015). The Role Of Dynamic Capabilities In Responding To Digital Disruption: A Factor-based Study Of The Newspaper Industry, Journal Of Management Information Systems, 32(1).
33. Leitner-Hanetseder, S., Lehner, O. M., Eisl, C., Forstenlechner, C. (2021). A Profession In Transition: Actors, Tasks And Roles In AI-based Accounting, Journal Of Applied Accounting Research, 22(3), Pp. 539–556.
34. Lucas, H. C., Goh, J. M. (2009). Disruptive Technology: How Kodak Missed The Digital Photography Revolution, Journal Of Strategic Information Systems, 18(1), Pp. 46–55.
35. Macovei, A. G., Cojocari, A., Dasc?lu, I. (2021). Generation Y And Z Perception Of Digitalization In The Accounting Field, European Journal Of Accounting, Finance & Business, 16(26), 21-26.
36. Melega, A., Bursuc, M. (2021). Accounting In The Era Of Digitalization, International Conference On Accounting, ISCA 2021: 10 Edition, April 1-2, Chi?in?u.
37. Munteanu, I., Newcomer, K. (2020). Leading And Learning Through Dynamic Performance Management In Government, Public Administration Review, 80(2), Pp. 316–325.
38. Ramírez, Y., Tejada, Á. (2019). Digital Transparency And Public Accountability In Spanish Universities In Online Media, Journal Of Intellectual Capital, 20(5), Pp. 701–732.
39. Redden, J. (2018), Democratic Governance In An Age Of Datafication: Lessons From Mapping Government Discourses And Practices, Big Data And Society, July–December 2018, Pp. 1–13.
40. Richins, G., Stapleton, A., Stratopoulos, T. C., Wong, C. (2017). Big Data Analytics: Opportunity Or Threat For The Accounting Profession?, în Revista: Journal Of Information Systems, 31(3), Pp. 63-79.
41. Sebastian, I. M., Ross, J. W., Beath, C. (2017). How Big Old Companies Navigate Digital Transformation, MIS Quarterly Executive, 16(3), Pp. 197–214.
42. Stoica, O. C., Ionescu-Feleag?, L. (2021). The Accounting Practitioner As A Driver Of Digitalization Pace. In Proceedings Of The International Conference On Business Excellence,Vol. 15, No. 1, Pp. 768-782. Sciendo.
43. ?ova, R.A., Dobre, F. (2016). Profesia Contabil? în Economia Global? ?i Digital?, Contabilitatea, Expertiza ?i Auditul Afacerilor Nr. 11/2016, CECCAR, Bucure?ti.
44. ?ova, R.A., Popa, A. F. (2020). Educa?ia Contabil?, între Digitalizare ?i Criza Generat? De Pandemia De COVID-19, CECCAR BUSSINESS REVIEW, Nr. 10/2020, Https://www.ceccarbusinessreview.ro/public/store/documente/articole/2020/10/CBR-The-accounting-education-between-digitalisation-and-the-covid-19-crisis-a71.pdf.
45. Vial, G. (2019). Understanding Digital Transformation: A Review And A Research Agenda, Journal Of Strategic Information Systems, 28(2), Pp. 118–144.
|
| | Back to journal ... |
|
|
