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The dark side of the industrialisation of accountancy: innovation, commoditization, colonization and competitiveness

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  • Emma C. Gardner
  • John R. Bryson

Abstract

Technological innovation continues to play a fundamental role in disrupting many industries, but the impacts of digital innovation on accountancy and its effect on firms and individuals remain somewhat overlooked. Nevertheless, technological innovation is transforming accountancy work and business models as firms react to competition and regulatory restrictions. The analysis of sixty semi-structured interviews with UK accounting firms reveals how the adoption of new technology and alterations in regulations impacts on accounting practices. In turn, this research raises questions about the nature of professional occupations, the deskilling of accountancy and colonization of new service areas, challenging the extant conceptualisation of knowledge-intensive services.

Suggested Citation

  • Emma C. Gardner & John R. Bryson, 2021. "The dark side of the industrialisation of accountancy: innovation, commoditization, colonization and competitiveness," Industry and Innovation, Taylor & Francis Journals, vol. 28(1), pages 42-57, January.
    • Handle: RePEc:taf:indinn:v:28:y:2021:i:1:p:42-57
    DOI: 10.1080/13662716.2020.1738915
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    Cited by:

    1. Stéphane Lhuillery & Marion Tellechea & Stéphanie Thiery, 2021. "Open innovation in managerial innovation: the case of internal audit," Working Papers of BETA 2021-19, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
    2. Nanja Kroon & Maria do Céu Alves & Isabel Martins, 2021. "The Impacts of Emerging Technologies on Accountants’ Role and Skills: Connecting to Open Innovation—A Systematic Literature Review," JOItmC, MDPI, vol. 7(3), pages 1-27, June.

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