作者
Elma Groenewald, Osias Kit Kilag
发表日期
2024/2/3
期刊
International Multidisciplinary Journal of Research for Innovation, Sustainability, and Excellence (IMJRISE)
卷号
1
期号
2
页码范围
14-20
简介
This study conducts a systematic literature review to explore the intricate dynamics between efficiency and job roles in the realm of financial automation within accounting and auditing. The investigation delves into three key technological pillars: cloud computing, AI-driven automation, and blockchain. The literature uniformly emphasizes the transformative impact of cloud computing on accounting processes, elucidating streamlined financial operations, diminished errors, and improved decision-making. Echoing Smith et al.(2019), the study substantiates the notion that cloud-based systems act as catalysts for organizational agility. AI-driven automation emerges as a focal theme, signifying role redefinition within accounting teams. Routine tasks undergo automation, compelling professionals to undertake strategic and analytical responsibilities. The findings stress the imperative nature of upskilling and adaptability among accounting professionals in capitalizing on AI technologies. Blockchain technology takes center stage in auditing, presenting an opportunity to bolster transparency and accountability through decentralized, immutable audit trails. This aligns with the research of Sheela, et al.(2023), highlighting blockchain's role in fortifying the security and transparency of audit processes. Amidst the positives, the study surfaces challenges in striking a balance between efficiency gains and job dynamics, echoing concerns of role displacement within the accounting domain. This necessitates proactive organizational measures, as emphasized by Garcia and Lee (2020) and Chen et al.(2018), underscoring the importance of strategic planning, training …
引用总数
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