“…The second most frequently mentioned category regarding activities, controlling, mainly encompasses aspects such as reporting, communication, and interpretation of data (Bär et al 2019 ; Egle and Keimer 2017; Heupel and Lange 2019 ). In contrast to financial accounting, the category of controlling does not focus as much on technologies but rather on specific changes in the job profile (Becker et al 2020 ; Losbichler and Gänßlen 2018 ; Schindera et al 2018 ).…”
Section: Resultsmentioning
confidence: 99%
“…A functioning flow of information and close cooperation between divisions can aid the success of digitalisation projects. Implementing standardised software across the company is identified as a suitable approach to minimise interface issues (Becker et al 2020 ; Gadatsch 2020 ; Hecht and Scherrer 2020 ). Fig.…”
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.
“…The second most frequently mentioned category regarding activities, controlling, mainly encompasses aspects such as reporting, communication, and interpretation of data (Bär et al 2019 ; Egle and Keimer 2017; Heupel and Lange 2019 ). In contrast to financial accounting, the category of controlling does not focus as much on technologies but rather on specific changes in the job profile (Becker et al 2020 ; Losbichler and Gänßlen 2018 ; Schindera et al 2018 ).…”
Section: Resultsmentioning
confidence: 99%
“…A functioning flow of information and close cooperation between divisions can aid the success of digitalisation projects. Implementing standardised software across the company is identified as a suitable approach to minimise interface issues (Becker et al 2020 ; Gadatsch 2020 ; Hecht and Scherrer 2020 ). Fig.…”
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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