Cultivation mode of new accounting talents in the context of financial and taxation digitalization

Wu, Shuangshuang

doi:10.1371/journal.pone.0276005

Cited by 1 publication

(1 citation statement)

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“…According to the study, only five of the 21 financial accounting textbooks featured ITrelated topics in their content to varying degrees, ranging from a half page (0.09%) to nearly 29 pages (5.90%) of the textbook. In more detail, two of the selected textbooks under analysis (Roberts et al, 2021 andWu, 2022) are unique. They have more significant percentages of pages or pages devoted to IT-related subjects in accounting and auditing.…”

Section: Resultsmentioning

confidence: 99%

The Extent to Which Textbooks Fulfill the Requirements of Digital Transformation in Accounting and Auditing

Oleiwi¹

2023

J. Professional Business Review

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Purpose: The study aimed to determine how well textbooks meet the demands of accounting industries' transition to the digital age. To determine how well texts, meet the needs of auditing industries' growth to the digital age and to investigate the extent to which the books fulfill the requirements for digital transformation in accounting and auditing. Theoretical framework: The study's theoretical framework depended on an analysis of the past reviews done by researchers in their literature reviews. It was to show if the textbooks met the demands of a smooth transition of workers from the traditional to the digital age in the accounting and auditing fields. Many past reviews by researchers concluded that textbooks are among the top three resources used in both departments depending a lot on books. Methodology: The methodology used was content analysis, where 21 sources were reviewed. Literature research dates back to the 1960s, but critical articles were chosen from 2018 to the present, considering the advancement in technology and computers, which have impacted the world in numerous ways. Computers are fast, easy, and reliable, but textbooks are still the traditional source of information used in many curriculums across continents. The American Educational Research Association's journals (ERIC) database was used. References found online through Google Scholar and JSTOR searches and reference lists from the digitalization of accounting and auditing periodicals were also used. Findings: The findings from the 21 sources included all of the textbooks that had IT-related topics on accounting. The research suggested a slight emphasis on IT developments in management accounting, auditing fields, and financial accounting, which is consistent with our assumptions. Only 5 of the chosen textbooks in financial accounting addressed IT-related topics. The general coverage of IT advancements in the selected auditing textbook examples differs significantly from that of financial accounting and management accounting textbooks. In the past, it has been expected that most auditing textbooks will at least address computer-assisted audit techniques and technologies (CAAT). Research, practical and social implications: Considering the social implications and the practicality of the research, stakeholders and government agencies should push for policies that would ensure a proper transition to digitization for all its citizens to understand their work better. Originality/value: The novelty and worth were evaluated. Twenty-one books on financial accounting, managerial accounting, and auditing make up the sample. According to actual research, technology improvements and related topics are rarely covered in accounting degrees. Evidence from this study's analysis of the relevant literature indicates that accounting and auditing schools' textbooks ought to devote more time to IT-related issues

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Section: Resultsmentioning

confidence: 99%

The Extent to Which Textbooks Fulfill the Requirements of Digital Transformation in Accounting and Auditing

Oleiwi¹

2023

J. Professional Business Review

View full text Add to dashboard Cite

show abstract

Cultivation mode of new accounting talents in the context of financial and taxation digitalization

Cited by 1 publication

References 3 publications

The Extent to Which Textbooks Fulfill the Requirements of Digital Transformation in Accounting and Auditing

The Extent to Which Textbooks Fulfill the Requirements of Digital Transformation in Accounting and Auditing

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