Controller-Profile in der Schweiz – Bedeutung der Digitalisierung

Trachsel, Viviane; Bitterli, Christian

doi:10.1007/978-3-658-29196-9_12

Cited by 3 publications

(1 citation statement)

References 10 publications

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“…Thus, a human component is required in most processes. However, technologies such as blockchain or AI provide the chance to increase the stage of digitalisation in the future (Chen et al 2012 ; Grönke and Heimel 2015 ; Trachsel and Bitterli 2020 ). In contrast to manual routine activities (e.g.…”

Section: Resultsmentioning

confidence: 99%

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

Pargmann

Riebenbauer

Flick-Holtsch

et al. 2023

Empirical Res Voc Ed Train

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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.

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Section: Resultsmentioning

confidence: 99%