September 10, 2025Journal of Financial StudiesOpen Access

The Impact of the Digital Age, With a Focus on the Competitiveness of Human Capital in the Accounting Profession

View Full Paper

Ask AI

Bookmark

Authors

Discussion

Qualitative analysis reveals how digitalization shapes competitiveness in the accounting profession, suggesting the need for advanced skills.

The digital economy drives significant labour market polarization, favouring skilled workers while risking those in repetitive jobs.
Technological transformations necessitate strong professional training and adaptability for maintaining competitiveness in accounting.
The competition in artificial intelligence predominantly resides with the US and China, impacting global strategic industries.
Integrating digitalization into competitive strategies is crucial for the performance and relevance of organizations.

Gore et al. (2025) studied this question.

View Full Paper

Ask AI

Bookmark

Qualitative analysis reveals how digitalization shapes competitiveness in the accounting profession, suggesting the need for advanced skills.