Digitalisation in accounting: a systematic literature review of activities and implications for competences

• Published in: Empirical Research in Vocational Education and Training Vol. 15; no. 1; pp. 1 - 37
• Main Authors: Pargmann, Julia, Riebenbauer, Elisabeth, Flick-Holtsch, Doreen, Berding, Florian
• Format: Journal Article
• Language: English
• Published: Cham Springer International Publishing 01.01.2023; Springer; Springer Nature B.V; SpringerOpen
• Subjects: Accountants; Accounting; Accounting education; Accounting systems; Activities; Analysis; Automation; Business Administration Education; Business education; Career and Technical Education; College graduates; Competence; Competences; Digital literacy; Digitalisation; Digitization; Economic Sociology; Education; Educational research; Electronic Learning; Expertise; Influence of Technology; Innovation; Labor Economics; Learning Activities; Literature Reviews; Mechanization; Organizational Studies; Practice; Professional and Vocational Education; Review; Study and teaching; Systematic review; Technological innovations; Technology application; Technology Uses in Education; Germany; Activities; Digitalisation; Accounting education; Expertise; Competences
• ISSN: 1877-6345; 1877-6337; 1877-6345
• DOI: 10.1186/s40461-023-00141-1

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.