Incremental redesign of the accounting profession in context of digitalization and industry 4.0.

Abstract

The purpose of the research is to make a deep dive into the perception over technology usage amongst the accounting professionals, while trying to assess its current level of utilization and understanding in the field. The paper tries to snapshot the status quo on the international market of accounting professionals in terms of current level of technological use, understanding and behavioural intention to use new technology, along with contributing factors. Methodology: With this purpose a questionnaire is prepared based on the adapted TAM methodology to understand how the accounting professionals are positioned against the developing technologies. The questionnaire will focus on the accounting function of companies or accounting companies, all in different stages of technological development. The methodological approach to be used within the proposed paper is exploratory, with mixed methods of qualitative research such as questionnaires and in-depth literature review. Originality/value: Originality of the paper comes from performing an extended analysis in a transition period for most companies and trying to go beyond perceptive analysis towards the root causes implied. CZU: [657:331.543]:004.78; JEL: M40, M41; DOI 10.5281/zenodo.6700811