An overview of the innovative landscape of the accounting profession from the perspective of future accountants

Current entrants to the accounting profession confront the increasing influences of digitalization on the profession, yet how these entrants perceive such trends is little understood. Based on 42 interviews with final-year accounting students at a North American univer- sity, this study delves into the perceptions and attitudes of future accountants toward the technological developments unfolding in the profession they aspire to join. Our findings hold significance for accounting practitioners and educators, shedding light on students ' awareness ofthe technological shifts in the profession and their enthusiasm for these changes. Despite expressing concerns about their accounting education and professional training, the prospective accountants in our study exhibit self-efficacy beliefs in their technological skills. They see technology playing a pivotal role in making accounting a more appealing special- ization, emphasizing value-added tasks. By examining prospective accountants' underlying views on the profession amidst digital transformation, our study offers valuable insights that could be leveraged to enhance interest and retention in the accounting field.