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Emerging Technologies on Accountants
This paper reviews the recent accounting literature focusing on emerging technologies’ impacts on accountants’ role and skills. Specifically, it determines what emerging technologies are most studied concerning their impacts on accountants’ role and skills, which research strategies are used in the studies that focus on this theme, and the impacts of the identified emerging technologies on accountants’ skills. It also investigates whether open innovation is an influencing factor in this connection.
Which emerging technology is most often studied concerning its impacts on accountants’ role and skills?
What research strategies are being used to identify emerging technologies’ impacts on accountants’ role or skills?
Is open innovation an influencing factor connecting emerging technologies and accountants’ role and skills?
What are the most commonly identified impacts of emerging technologies on accountants’ role and skills?
2. Discussion of Results and Implications
2.1. Opportunities, Challenges, and Risks
The entry is from 10.3390/joitmc7030163
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