Challenges of education in the accounting profession in the Era 5.0: A systematic review

被引:17
作者
Tavares, Maria C. [2 ]
Azevedo, Graca [1 ,3 ]
Marques, Rui P. [2 ]
Bastos, Maria Anunciacao [4 ]
机构
[1] Univ Aveiro ISCA UA, Higher Inst Accountancy & Adm, Res Ctr Accounting & Taxat CICF, P-3810193 Aveiro, Portugal
[2] Univ Aveiro ISCA UA, Higher Inst Accountancy & Adm, Aveiro, Portugal
[3] Univ Aveiro ISCA UA, Higher Inst Accountancy & Adm, Res Ctr Accounting & Taxat CICF, Aveiro, Portugal
[4] Univ Aveiro ISCA UA, Higher Inst Accountancy & Adm, GOCCOPP Res Unit, Aveiro, Portugal
来源
COGENT BUSINESS & MANAGEMENT | 2023年 / 10卷 / 02期
关键词
Accounting education; accounting professional; artificial intelligence; digital; Era; 5; 0; PICO; PRISMA; technologies; ARTIFICIAL-INTELLIGENCE; MANAGEMENT; KNOWLEDGE;
D O I
10.1080/23311975.2023.2220198
中图分类号
F [经济];
学科分类号
02 ;
摘要
The significant transformations and advances attributed to the Era 5.0 require a comprehensive understanding of the current ramifications of the accounting discipline, along with the prospective difficulties and opportunities. This is pertinent not only in the context of industry, education, and society, but also in terms of labor relations and professions. Thus, the aim of this paper is to understand the current impacts and future expectations of the Era 5.0 on the accounting profession. Based on a recent systematic literature review we note the urgent and pressing need for educational institutions, their audiences, and other entities to interact in the changing process, creating synergies to ensure the success of retraining this valuable strategic resource in organizations and society, and the sustainability of the profession, promoting a sustainable Society 5.0. We contribute to the research on the consequences and challenges of the Era 5.0 in the future of the accounting profession by the originality of the contextualization of the profession in this new Era, filling a gap in the recent state of the art in the research of the accounting profession. We consider that this research will have an impact on academia, industry, and society, bringing these to work together in the development of the accountants' skills and their future work.
引用
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页数:30
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