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Accounting profession and digital technologies: threats and reality

https://doi.org/10.34020/1993-4386-2024-1-92-97

Abstract

Nowadays, it is not uncommon to hear words that the  accountant profession may disappear from the  labor market. Similar statements are being made by officials from the Ministry of Economic Development and the  Ministry of Finance of Russia. Experts believe that an accountant can be replaced by artificial intelligence. In the  age of technological progress, such statements can be considered justified, but information technology can make mistakes that, due to its professionalism, only a real person can detect. In addition, businesses need a professional who is able to interpret and  analyze data obtained using new digital technologies, build a control system and  give an expert assessment of  the work of  the neural network itself. The article discusses the issues of  the future of the accounting profession, taking into account the  opinions of students of the Omsk State University of  Railway Engineering.

About the Authors

T. B. Kuvaldina
Omsk State Transport University (OSTU)
Russian Federation

Tatyana B. Kuvaldina – Professor of   the   Department of Economic Security and  Financial Management

Omsk



E. A. Demura
Omsk State Transport University (OSTU)
Russian Federation

Ekaterina A. Demura  – student

Omsk



References

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2. Druzhilovskaya T. Yu. Digitalization and artifi­cial intelligence in accounting: achievements and pros­pects, Mezhdunarodnyi bukhgalterskii uchet, 2023, Vol. 26, Is. 5, pp. 500–521. (In Russ.). DOI: 10.24891/ia.26.5.500

3. Akindinov V. V., Loseva A. S., Popova V. B. The profession of an accountant in the transition to the digi­tal economy: threats and prospects, Nauka i Obrazo­vanie, 2022, Vol. 5, no. 4, pp. 1–6. (In Russ.).

4. Itygilova E. Yu. Formation of professional competencies of an accountant in the digital economy, Mezhdunarodnyi bukhgalterskii uchet, 2022, No. 2 (488), pp. 124–142. (In Russ.). DOI: 10.24891/ia.25.2.124


Review

For citations:


Kuvaldina T.B., Demura E.A. Accounting profession and digital technologies: threats and reality. Siberian Financial School. 2024;(1):92-97. (In Russ.) https://doi.org/10.34020/1993-4386-2024-1-92-97

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ISSN 1993-4386 (Print)