The Impact of Modern Technology on The Skills of Accountants: Analytical Study

The progress in technology has caused a transformation in accounting positions, where the focus has shifted from carrying out transaction-related duties to utilizing technology-generated data to advise stakeholders on strategies, resulting in a modification of the requirements of the accountants...

Full description

Bibliographic Details
Published in:2023 3rd International Conference on Emerging Smart Technologies and Applications, eSmarTA 2023
Main Author: Mohammed K.; Salem A.A.
Format: Conference paper
Language:English
Published: Institute of Electrical and Electronics Engineers Inc. 2023
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85178159237&doi=10.1109%2feSmarTA59349.2023.10293378&partnerID=40&md5=d5a54da1342319ec40ec762a4c774522
id 2-s2.0-85178159237
spelling 2-s2.0-85178159237
Mohammed K.; Salem A.A.
The Impact of Modern Technology on The Skills of Accountants: Analytical Study
2023
2023 3rd International Conference on Emerging Smart Technologies and Applications, eSmarTA 2023


10.1109/eSmarTA59349.2023.10293378
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85178159237&doi=10.1109%2feSmarTA59349.2023.10293378&partnerID=40&md5=d5a54da1342319ec40ec762a4c774522
The progress in technology has caused a transformation in accounting positions, where the focus has shifted from carrying out transaction-related duties to utilizing technology-generated data to advise stakeholders on strategies, resulting in a modification of the requirements of the accountants' skills (AS). In this paper, the modern technology effects on accountants' skills (AS) in different settings works were investigated using structural equation modelling (PLS-SEM). A questionnaire was used to collect data from 160 accountants of an organization. For data analysis, the Smart PLS 3 software is employed. The results of this work have indicated that modern technology in terms of Information and communication technology, modern accounting software and smart devices have significant influence on improvement the accountants' skills. Moreover, the results of the study show that the level of training of accountants (LTA) has not an effective role in mediating the relationship between AS and the modern technology regarding the Information and communication technology, modern accounting software, while smart device dampens the positive relationship between AS and the modern technology. © 2023 IEEE.
Institute of Electrical and Electronics Engineers Inc.

English
Conference paper

author Mohammed K.; Salem A.A.
spellingShingle Mohammed K.; Salem A.A.
The Impact of Modern Technology on The Skills of Accountants: Analytical Study
author_facet Mohammed K.; Salem A.A.
author_sort Mohammed K.; Salem A.A.
title The Impact of Modern Technology on The Skills of Accountants: Analytical Study
title_short The Impact of Modern Technology on The Skills of Accountants: Analytical Study
title_full The Impact of Modern Technology on The Skills of Accountants: Analytical Study
title_fullStr The Impact of Modern Technology on The Skills of Accountants: Analytical Study
title_full_unstemmed The Impact of Modern Technology on The Skills of Accountants: Analytical Study
title_sort The Impact of Modern Technology on The Skills of Accountants: Analytical Study
publishDate 2023
container_title 2023 3rd International Conference on Emerging Smart Technologies and Applications, eSmarTA 2023
container_volume
container_issue
doi_str_mv 10.1109/eSmarTA59349.2023.10293378
url https://www.scopus.com/inward/record.uri?eid=2-s2.0-85178159237&doi=10.1109%2feSmarTA59349.2023.10293378&partnerID=40&md5=d5a54da1342319ec40ec762a4c774522
description The progress in technology has caused a transformation in accounting positions, where the focus has shifted from carrying out transaction-related duties to utilizing technology-generated data to advise stakeholders on strategies, resulting in a modification of the requirements of the accountants' skills (AS). In this paper, the modern technology effects on accountants' skills (AS) in different settings works were investigated using structural equation modelling (PLS-SEM). A questionnaire was used to collect data from 160 accountants of an organization. For data analysis, the Smart PLS 3 software is employed. The results of this work have indicated that modern technology in terms of Information and communication technology, modern accounting software and smart devices have significant influence on improvement the accountants' skills. Moreover, the results of the study show that the level of training of accountants (LTA) has not an effective role in mediating the relationship between AS and the modern technology regarding the Information and communication technology, modern accounting software, while smart device dampens the positive relationship between AS and the modern technology. © 2023 IEEE.
publisher Institute of Electrical and Electronics Engineers Inc.
issn
language English
format Conference paper
accesstype
record_format scopus
collection Scopus
_version_ 1809678478335803392