Digitalisation in Accounting: A Systematic Literature Review of Activities and Implications for Competences

Autor/inn/en	Pargmann, Julia; Riebenbauer, Elisabeth; Flick-Holtsch, Doreen; Berding, Florian
Titel	Digitalisation in Accounting: A Systematic Literature Review of Activities and Implications for Competences
Quelle	In: Empirical Research in Vocational Education and Training, 15 (2023), Artikel 1 (37 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Zusatzinformation	ORCID (Pargmann, Julia)
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
Schlagwörter	Electronic Learning; Accounting; Literature Reviews; Learning Activities; Competence; Technology Uses in Education; Automation; Business Administration Education + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Lernaktivität; Kompetenz; Technology enhanced learning; Technology aided learning; Technologieunterstütztes Lernen
Abstract	The digitalisation of processes is a current topic in accounting. New technologies can change activities which in turn may require different skills from accounting graduates. This paper aims to shed light on the changes that digitalisation brings about in various areas of accounting by assessing the types of activities (non-routine and routine) and corresponding competences in the context of progressing stages of digitalisation. In addition, it is analysed how different technologies are used in these activities and where their execution is placed within the supply chain. The systematic literature review shows a lack of expertise in the field of digitalisation that enables graduates and employees to successfully manage respective processes in the workplace. While routine activities are continuously being automated or digitalised, non-routine activities and the corresponding skills have a similarly increasing importance for employees in accounting as the acquisition of general digital competences. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2024/1/01