Abstract

Emerging technologies are disrupting the way accounting is practiced, affecting not only the role of the accountant, but also the technological knowledge and professional skills required to perform many key functions such as auditing and information security. This study aims to identify the relevant knowledge, skills and capabilities needed by accounting graduates seeking to join the accounting profession so that they are adequately prepared for the contemporary world of work. There have been speculations that the accounting profession will be replaced by automation and IT specialists. Therefore, developing graduates with the relevant knowledge, skills and capabilities in this area will assist in ensuring the continuity and success of the profession. Data will be collected using in-depth interviews with accounting managers, accounting graduates, practitioners, academics, and accounting professional bodies. This will be examined through the lens of socio-technical theory. The findings will be useful for accountants, academics, students, accounting professional bodies and accrediting bodies.

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