IDEAS home Printed from https://ideas.repec.org/a/scm/ejafbu/v16y2021i26p21-26.html
   My bibliography  Save this article

Generation Y And Z Perception Of Digitalization In The Accounting Field

Author

Listed:
  • Anamaria-Geanina MACOVEI

    (Stefan cel Mare University of Suceava, 720229, Romania)

  • Alexandru COJOCARI

    (Stefan cel Mare University of Suceava, 720229, Romania)

  • Iulian DASCÄ‚LU

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

The aim of this paper is to identify the perception and the opinion of the accounting students/graduates regarding the challenges behind the digitalization process of the accounting field based on the exploration of literature. Therefore, in order to achieve our goal, we have set the following objectives: Objective 1: making a review of the scientific literature regarding the digitalization of accounting; Objective 2: identifying the advantages and disadvantages of the digitalization of accounting; Objective 3: identifying the main effects of the digitalization process. We believe that our analysis can be used primarily for young people who want to follow a college program in accounting field and for those who wish to know what skills this field will require in the near future, as a result of the intensification of digitalization process.

Suggested Citation

  • Anamaria-Geanina MACOVEI & Alexandru COJOCARI & Iulian DASCÄ‚LU, 2021. "Generation Y And Z Perception Of Digitalization In The Accounting Field," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 16(26), pages 21-26, June.
    • Handle: RePEc:scm:ejafbu:v:16:y:2021:i:26:p:21-26
    as

    Download full text from publisher

    File URL: http://accounting-management.ro/getpdf.php?paperid=26_4
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Frey, Carl Benedikt & Osborne, Michael A., 2017. "The future of employment: How susceptible are jobs to computerisation?," Technological Forecasting and Social Change, Elsevier, vol. 114(C), pages 254-280.
    2. Gulin, Danimir & Hladika, Mirjana & Valenta, Ivana, 2019. "Digitalization and the Challenges for the Accounting Profession," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2019), Rovinj, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Rovinj, Croatia, 12-14 September 2019, pages 502-511, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Maria GHERMAN BURSUC & Marian SOCOLIUC, 2022. "Empirical Research From Existing Specialty Literature In Databases In The Field Of The Accounting Profession At International Level," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 10(2), pages 106-111, June.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ștefan Bunea & Flavius-Andrei Guinea, 2023. "Stakeholders’ Perceptions of the Vocational Competences Acquired by Students Enrolled in Accounting Master’s Programmes in Romania," Sustainability, MDPI, vol. 15(9), pages 1-28, April.
    2. Loebbing, Jonas, 2018. "An Elementary Theory of Endogenous Technical Change and Wage Inequality," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181603, Verein für Socialpolitik / German Economic Association.
    3. Basso, Henrique S. & Jimeno, Juan F., 2021. "From secular stagnation to robocalypse? Implications of demographic and technological changes," Journal of Monetary Economics, Elsevier, vol. 117(C), pages 833-847.
    4. Iftekhairul Islam & Fahad Shaon, 2020. "If the Prospect of Some Occupations Are Stagnating With Technological Advancement? A Task Attribute Approach to Detect Employment Vulnerability," Papers 2001.02783, arXiv.org.
    5. Ayhan, Fatih & Elal, Onuray, 2023. "The IMPACTS of technological change on employment: Evidence from OECD countries with panel data analysis," Technological Forecasting and Social Change, Elsevier, vol. 190(C).
    6. Caroline Lloyd & Jonathan Payne, 2021. "Fewer jobs, better jobs? An international comparative study of robots and ‘routine’ work in the public sector," Industrial Relations Journal, Wiley Blackwell, vol. 52(2), pages 109-124, March.
    7. Gilberto Santos & Jose Carlos Sá & Maria João Félix & Luís Barreto & Filipe Carvalho & Manuel Doiro & Kristína Zgodavová & Miladin Stefanović, 2021. "New Needed Quality Management Skills for Quality Managers 4.0," Sustainability, MDPI, vol. 13(11), pages 1-22, May.
    8. Grinis, Inna, 2017. "The STEM requirements of "non-STEM" jobs: evidence from UK online vacancy postings and implications for skills & knowledge shortages," LSE Research Online Documents on Economics 85123, London School of Economics and Political Science, LSE Library.
    9. van den Broek, Tijs & van Veenstra, Anne Fleur, 2018. "Governance of big data collaborations: How to balance regulatory compliance and disruptive innovation," Technological Forecasting and Social Change, Elsevier, vol. 129(C), pages 330-338.
    10. Daniele Angelini, 2023. "Aging Population and Technology Adoption," Working Paper Series of the Department of Economics, University of Konstanz 2023-01, Department of Economics, University of Konstanz.
    11. Caitlin Allen Whitehead & Haroon Bhorat & Robert Hill & Tim Köhler & François Steenkamp, 2021. "The Potential Employment Implications of the Fourth Industrial Revolution Technologies: The Case of the Manufacturing, Engineering and Related Services Sector," Working Papers 202106, University of Cape Town, Development Policy Research Unit.
    12. Liu, Shasha & Wu, Yuhuan & Kong, Gaowen, 2024. "Politics and Robots," International Review of Financial Analysis, Elsevier, vol. 91(C).
    13. Sony, Michael & Aithal, Sreeramana, 2020. "Transforming Indian Engineering Industries through Industry 4.0: An Integrative Conceptual Analysis," MPRA Paper 102872, University Library of Munich, Germany.
    14. Czarnitzki, Dirk & Fernández, Gastón P. & Rammer, Christian, 2023. "Artificial intelligence and firm-level productivity," Journal of Economic Behavior & Organization, Elsevier, vol. 211(C), pages 188-205.
    15. Thanos Fragkandreas, 2022. "Three Decades of Research on Innovation and Inequality: Causal Scenarios, Explanatory Factors, and Suggestions," Working Papers 60, Birkbeck Centre for Innovation Management Research, revised Feb 2022.
    16. Lange, Steffen & Pohl, Johanna & Santarius, Tilman, 2020. "Digitalization and energy consumption. Does ICT reduce energy demand?," Ecological Economics, Elsevier, vol. 176(C).
    17. Singh, Anuraag & Triulzi, Giorgio & Magee, Christopher L., 2021. "Technological improvement rate predictions for all technologies: Use of patent data and an extended domain description," Research Policy, Elsevier, vol. 50(9).
    18. Montse Gomendio, 2023. "The Level of Skills in Spain: How to Solve the Puzzle using International Surveys," Studies on the Spanish Economy eee2023-35, FEDEA.
    19. Juan F. Jimeno, 2019. "Fewer babies and more robots: economic growth in a new era of demographic and technological changes," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 10(2), pages 93-114, June.
    20. Fabio Montobbio & Jacopo Staccioli & Maria Enrica Virgillito & Marco Vivarelli, 2022. "The empirics of technology, employment and occupations: lessons learned and challenges ahead," DISCE - Quaderni del Dipartimento di Politica Economica dipe0028, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:scm:ejafbu:v:16:y:2021:i:26:p:21-26. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Liviu Scutariu (email available below). General contact details of provider: https://edirc.repec.org/data/feusvro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.