Digital transformation and accountants as advisors
نویسندگان
چکیده
Purpose The purpose of this study is to explore the role accountants as advisors in professional services firms (PSFs), and it examines impact digital transformation on work, knowledge skills their PSFs. Design/methodology/approach Data were collected using semi-structured interviews predominantly with partners Australian PSFs, including Big4 directors accounting bodies. Findings findings show that fill a critical PSFs they represent substantial human capital for such firms. Accountants are valuable strategic resource because unique capabilities combining generic social resources. Some differences between non-Big4 found terms offered attributable respective industry foci availability. Practical implications have broader both profession education sector providing better, more overt, understanding what future holds relevant required. Also, recruiters managers at likely benefit from findings. Originality/value Evidence provides insights into an evolutionary path profession, need work increasingly competitive domain, due transformation.
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François Pachet 1, Sylvain Giroux 2, Gilbert Paquette 3 1LAFORIA, Université Pierre&Marie Curie, 4, place Jussieu, 75252 Paris Cedex 05, France E-mail: [email protected] 2IREMIA, de La Réunion, 15, avenue René Cassin, 97489 St-Denis, La Réunion, France E-mail: [email protected] 3LICEF, Télé-Université, 1001, rue Sherbrooke est, H2X3M4 Montréal, Canada E-mail: [email protected]
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ژورنال
عنوان ژورنال: Accounting, auditing & accountability
سال: 2022
ISSN: ['2051-3151', '0951-3574']
DOI: https://doi.org/10.1108/aaaj-02-2019-3894