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What we do is timeless: An investigation of the future of the public accounting profession

Author

Listed:
  • Franz, Diana R.
  • Green, Karen Y.
  • Insch, Gary S.

Abstract

The public accounting profession had to adapt due to changes that arose from technological and regulatory changes in addition to the shock provided by the COVID-19 pandemic. The purpose of this study is to investigate the changes and challenges in the public accounting profession and to identify where public accounting leaders believe the profession is heading. This exploratory study uses semi-structured interviews with 20 experienced public accounting leaders whose titles include partner, director, CFO, senior manager, and manager. Using management theoretical frameworks to analyze the responses from the interviews, this study provides these leaders' perspectives on the challenges of the profession, the changes of the organizational structure of firms, the changes of responsibilities and skill sets, and the shift towards different value-added services. Despite having varying perspectives regarding the changes and challenges of the profession, the leaders are optimistic about the future of public accounting. We also provide suggestions for future research based on the leaders' comments.

Suggested Citation

  • Franz, Diana R. & Green, Karen Y. & Insch, Gary S., 2026. "What we do is timeless: An investigation of the future of the public accounting profession," Advances in accounting, Elsevier, vol. 70(C).
    • Handle: RePEc:eee:advacc:v:70:y:2026:i:c:s0882611026000040
    DOI: 10.1016/j.adiac.2026.100869
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