This study aims to identify the impact of technological developments specifically on the
accounting profession in line with the industrial revolution 4.0 and the start of society 5.0 …

The UAE has officially launched the Big Data initiative in the year 2022; however, the
interest in and adoption of Big Data technologies and strategies had started much earlier in …

This study explores the potential value of big data as new digital era in the accounting field
using a literature review method. It reveals that big data can generate new ideas …

This study aims to determine the accounting profession in the future, will it still exist or will it
disappear? Increasingly advanced technology and the era of computerization have made …

This study aims to measure the effect of technological disruption on accountant competence
and the effect of accounting practices mediating the effect of technological disruption on …

The metaphor" Accountant of the Future" has been used to describe the leadership and
professionalism expected of external auditors. It encompasses ethical values, leadership …

Digital transformation has permeated various spheres of society, making it harder to
preserve professional identities. Thus, understanding how accounting professionals …

Emerging technologies are changing the accounting paradigm.“It has always been done this
way” will certainly be an old expression that will become outdated. More than ever …

This research aim to identify the problems and challenges of their accountants working in
virtual technology era. The author believes that identifying the challenges government …

Encontramo-nos no meio de uma enorme transformação digital. A tecnologia está
incorporada na nossa vida diária e as organizações estão constantemente à procura de …