СтаттяЗовнішня публікація31 грудня 2019 р.

Transformation of the accounting profession in terms of the economy of the future

Tetyana SlyozkoLyudmila KuriloOleksandra MazinaORCID

Анотація

This study examines the transformation of the accounting profession that will occur under the influence of the Fourth Industrial Revolution of the economy of the future. The presented paper firstly shows how the revolution may drastically change accounting as well as the accounting profession; secondly, the possibilities of accounting methods in accounting practice under the influence of the factors of the Fourth Industrial Revolution; thirdly, the robotization of accounting procedures; fourthly, accounting procedures the organization of which is not subject to robotics. Finally, despite significant changes in the accounting profession, it is proven that it will remain the same, especially in part of the organization's processes, since artificial intelligence or robotics cannot make managerial decisions on the organization of accounting apparatus, cannot perform certain accounting work and apply accounting methods in accounting processes.

Класифікація

Домен

Social SciencesPhysical Sciences

Галузь

Economics, Econometrics and FinanceEnvironmental Science

Підгалузь

General Economics, Econometrics and FinanceManagement, Monitoring, Policy and LawEconomics and Econometrics

Тема

★Economic Issues in UkraineBusiness and Economic DevelopmentEconomic and Business Development Strategies

Ідентифікатори

DOI: 10.15240/tul/004/2019-3-003

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