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NEED FOR ADVANCED IT SKILLS FOR ACCOUNTANTS – WHAT DOES ACCOUNTING EDUCATION LITERATURE TELL US?

Susanne Leitner-Hanetseder, Christoph Eisl, Carina Knoll and Othmar M. Lehner

Business Education and Accreditation, 2021, vol. 13, issue 1, 57-69

Abstract: In the digital age, technology has a significant impact on the professional field of accountants. The constantly evolving digital technologies lead to changing tasks and require new skills. This has been the subject of accounting (education) literature for a long time. Using a structured literature review (SLR), we explore what IT skills have been required the last decade and conclude whether these skills meet the requirements of an advanced (semi-autonomous) accounting organization. Our study shows that the accounting education literature identifies the need to integrate advanced IT skills into educational programs. We conclude with a discussion of the drivers and obstacles for implementing IT skills in accounting education curricula. Our findings and derived recommendations should be of interest to accounting educators and professional bodies and highlight the need for further research related to IT skills for accountants in the digital age.

Keywords: Digitalization; Accounting Education; IT Skills (search for similar items in EconPapers)
JEL-codes: A22 A23 M41 O33 (search for similar items in EconPapers)
Date: 2021
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