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特许会计师对第四次工业革命的认知。

Chartered Accountants' perception of the Fourth Industrial Revolution.

作者信息

Brands Chené, Mayer Claude-Hélène, Oosthuizen Rudolf M

机构信息

Department of Industrial Psychology and People Management, College of Business and Economics, University of Johannesburg, Johannesburg, South Africa.

Department of Industrial and Organisational Psychology, University of South Africa, Pretoria, South Africa.

出版信息

Front Psychol. 2024 Oct 17;15:1419766. doi: 10.3389/fpsyg.2024.1419766. eCollection 2024.

DOI:10.3389/fpsyg.2024.1419766
PMID:39483403
原文链接:https://pmc.ncbi.nlm.nih.gov/articles/PMC11524987/
Abstract

The Fourth Industrial Revolution (4IR) is an era of enormous technical progress that has impacted professionals across industries, including Chartered Accountants (CAs). This study explored how CAs view the impact of the 4IR on their profession, focusing on the shifting roles, competencies, and challenges they face during this transitional period. The research adopted a qualitative approach to data collecting, including 14 semi-structured interviews with participants from various CA backgrounds. This research provides a thorough knowledge of the 4IR's consequences for the profession and the perceptions of CA's of the 4IR. Rapid task automation via technologies such as AI is posing a challenge to traditional CA roles, forcing a change towards more analytical thinking and strategic insight. CAs need to develop critical thinking abilities and data analysis ability. Older generations might need support to adapt to the technological changes. Despite fears about job loss due to technology, members were largely optimistic about the 4IR's professional development potential. Conclusions are drawn and recommendations are given.

摘要

第四次工业革命(4IR)是一个技术取得巨大进步的时代,它已经影响到了包括特许会计师(CAs)在内的各行各业的专业人士。本研究探讨了特许会计师如何看待第四次工业革命对其职业的影响,重点关注他们在这一过渡时期角色的转变、所需能力以及面临的挑战。该研究采用定性方法收集数据,包括对来自不同特许会计师背景的参与者进行14次半结构化访谈。本研究全面了解了第四次工业革命对该职业的影响以及特许会计师对第四次工业革命的看法。通过人工智能等技术实现的快速任务自动化对传统特许会计师角色构成了挑战,迫使他们转向更多的分析性思维和战略洞察力。特许会计师需要培养批判性思维能力和数据分析能力。老一辈人可能需要支持以适应技术变革。尽管担心技术会导致失业,但成员们对第四次工业革命的职业发展潜力总体上持乐观态度。研究得出了结论并给出了建议。

https://cdn.ncbi.nlm.nih.gov/pmc/blobs/f225/11524987/9f9fce71d147/fpsyg-15-1419766-g003.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/f225/11524987/35e781efa358/fpsyg-15-1419766-g001.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/f225/11524987/bc6845e7053c/fpsyg-15-1419766-g002.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/f225/11524987/9f9fce71d147/fpsyg-15-1419766-g003.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/f225/11524987/35e781efa358/fpsyg-15-1419766-g001.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/f225/11524987/bc6845e7053c/fpsyg-15-1419766-g002.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/f225/11524987/9f9fce71d147/fpsyg-15-1419766-g003.jpg

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