An exploration of the accounting profession – The stream of mobile devices

Stanciu, Victoria; Gheorghe, Mirela

doi:10.24818/jamis.2017.03007

Cited by 7 publications

(7 citation statements)

References 3 publications

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“…We can, thus, assume that professional accountants who perceive a job intensification will tend to proactively decrease it by using more the smartphone and/or tablet outside of regular working hours to manage to perform all their tasks. This is more the case as the continuously increasing use of mobile devices in the business and accounting domain is appreciated by business managers, specialists and their clients (Stanciu and Gheorghe, 2017). We can, thus, formulate the following hypothesis: H1.…”

Section: Work Intensification Work-family Conflict Intensification An...mentioning

confidence: 96%

The dark side of hyperconnectivity in the accounting profession

Mansour

Mohanna

Tremblay

2021

JAOC

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Purpose This paper aims to understand the antecedents and consequences of using the smartphone and/or tablet by professional accountants for business purposes outside of regular working hours. More specifically, this paper aims to test the direct relationships between, on the one hand, work intensification and the use of smartphone and/or tablet and work-family conflict (WFC) and on the other hand, the indirect effect of the use of smartphones and/or tablet between work intensification and WFC. Design/methodology/approach This research was based on a cross-sectional design and quantitative method. The structural equation method was used to test the direct effect of work intensification on smartphone and/or tablet use and WFC. As for the mediation effect of smartphone and/or tablet use between work intensification and WFC, it was tested by the method of indirect effects based on a bootstrap analysis. The statistical treatments were carried out with the AMOS software v.24. Findings The results of the study indicate that work intensification increases the use of smartphones and/or tablets outside of working hours and that this variable increases the intensification of WFC through a process of mediation. Research limitations/implications This research does not take into account the moderating variables that can intervene in the model. For example, the duration of use of the smartphone, the origin of emails or messages (supervisors, customers and colleagues), the types of tasks performed outside working hours and the period of use (evening, weekend and holidays) could have significant effects on the different relationships tested in the model. Furthermore, we had all the positions held by the respondents (for example, chief financial officer, director, vice-president, partners, senior managers, management accountant, auditor, agents, analysts, accountants) grouped into one category and this may have an impact on results. Practical implications The results could be quite interesting for governments and organizations interested in advantage of the technology while reducing its disadvantages. In particular, it is important for accounting firms, which are big users of new technologies (e.g. Smart software and analytics). Indeed, both companies and professional accountants must clearly communicate their expectations regarding the use of technology for business purposes outside normal working hours. Originality/value To the best of the authors’ knowledge, this study is the first to examine the effect of work intensification and the use of smartphones and/or tablets, on WFC.

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Section: Work Intensification Work-family Conflict Intensification An...mentioning

confidence: 96%

The dark side of hyperconnectivity in the accounting profession

Mansour

Mohanna

Tremblay

2021

JAOC

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“…Big Data will reduce the time that accountants spend on collecting, checking and processing data and increase the time for analysis, provide business insight. This will change the role of accountants in the company (Stanciua & Gheorghe, 2017;Ucar et al, 2018).…”

Section: Big Datamentioning

confidence: 99%

Industry 4.0 and accounting: directions, challenges, opportunities

Onyshchenko

Shevchuk

Shara³

et al. 2022

Ind. Jour. Manag. & Prod.

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The purpose of the study was to reveal the directions, challenges and opportunities that arise in the accounting system in the conditions of Industry 4.0, when innovative solutions based on the capabilities of new digital technologies become the management of in-demand enterprises. The role of Industry 4.0 is shown, the features of modern Industry 4 technologies are revealed, the main technologies and production processes are demonstrated, interconnected using industrial protocols to create intelligent data. The rating of digital competitiveness and their readiness to implement Industry 4.0 technologies for 64 countries of the world is given and analyzed. These factors hinder the process of digitalization in countries with a low rating. The influence of Industry 4.0 on the accounting system is determined and the technologies affected by the fourth industrial revolution in terms of accounting (Big Data or Data Analytics, Cloud Computing, AI, Blockchain, Internet of Things (IoT), Robotic Process Automation) and changes waiting for the profession of accountant. The coordination of efforts of business, education and the state in the context of the development of Industry 4.0 technologies was noted.

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“…The business environment is directly impacted by rapid advancements in technology, globalization, and competition, and as such it is essential that graduates demonstrate technological adaptability (Stanciu & Gheorghe, 2017;Albrecht & Sack, 2000). According to the partners of Big 4 accounting firms, graduates are required to be equipped with analytical skills because, during the first two initial years of work, graduates are expected to analyse and interpret huge amounts of data (Low et al, 2013).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Big data, cloud computing, mobile and intelligent devices, and social platforms have a massive impact on the accounting profession, and consequently redefine the professional profile of accountants (Stanciu & Gheorghe, 2017;Tempone, et al, 2012;Albrecht & Sack, 2000). These gradual transformations call for new types of competencies among the accounting graduates, such as critical thinking capabilities (McDowall et al, 2012;Wolcott et al, 2002).…”

Section: Introductionmentioning

confidence: 99%

Untitled

2021

JPACS

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Since the late 1950s, numerous studies pointed out that the theory-practice gap in accounting is widening, expressing strong doubt on the survivability of tertiary accounting education. The objective of this study is to add clarifications by providing recent insights into the expectations of accounting graduates at the workplace and the emphasis placed by universities in developing graduate capabilities. Using an interpretive research approach, this study collects data from semi-structured interviews with accounting employers and early career graduates from diverse industry settings in Fiji. Document analysis of the undergraduate accounting curricula at the Fijian universities is undertaken to gauge expectation of accounting academics. The results from this study suggest that the accounting education programmes have been very responsive in trying to prepare students for changing workplace needs. While both employers and graduates acknowledged the significance of technical knowledge and non-technical skills, there is a gradual shift in demand for non-technical skills. This study used a purposive sampling technique to select the participants and as such the findings cannot be generalised. However, the findings and conclusions provide contextual arguments that tertiary accounting education do provide adequate workplace support to the students and all stakeholders need to recognise that graduate capabilities are developed over two different learning environments.

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An exploration of the accounting profession – The stream of mobile devices

Cited by 7 publications

References 3 publications

The dark side of hyperconnectivity in the accounting profession

The dark side of hyperconnectivity in the accounting profession

Industry 4.0 and accounting: directions, challenges, opportunities

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