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Accounting Careers in the Era of Digitalisation: Insights from Future Professionals from an Emerging Economy

In: Embracing Technological Agility in Accounting and Business – Vol. 1

Author

Listed:
  • Nusirat Ojuolape Gold

    (University of Johannesburg, Department of Commercial Accounting)

  • Husain Coovadia

    (Kwara State University, Department of Accounting and Finance, Faculty of Management and Social Sciences)

Abstract

The Fourth Industrial Revolution (4IR) has transformed the accounting profession greatly through digitalisation, offering vast opportunities while raising numerous concerns. This study investigates how future accounting professionals perceive the impact of digitalisation on the accounting profession in the era of 4IR and whether gender influences these views. The study employed a quantitative approach with survey data obtained via online Google Forms administered to undergraduate accounting students in public higher institutions in Nigeria. The study provided insight to understand the benefits of embracing digitalisation, and addresses students concerns surrounding it using a hybrid theoretical approach combining Resource-Based View (RBV), Technology–Organisation–Environment (TOE) Framework, and Diffusion of Innovation Theory (DIT). Findings revealed a nuanced perception that although, respondents recognise the immense opportunities that digitalisation presents such as increased work autonomy, efficiency, and innovation. Yet, they express concerns about job loss, increased workload, and working hours extension. Gender does not significantly influence these views. The study concludes that digitalisation will not displace accountants rather redefine their roles, highlighting the importance of professionals’ judgements in strategic decision-making. To remain relevant, future professionals must embrace continuous learning, develop digital competencies, and acquire multidisciplinary skills beyond traditional accounting knowledge. The study recommends that accounting educators should revise the curricula to meet current evolving digital landscape, and that professional bodies and policymakers provide structured mentoring and trainings. Future research agendas should explore evolving digital perceptions over time and conduct comparative studies across regions to shed deeper insights into digital adoption within the accounting profession.

Suggested Citation

  • Nusirat Ojuolape Gold & Husain Coovadia, 2026. "Accounting Careers in the Era of Digitalisation: Insights from Future Professionals from an Emerging Economy," Springer Proceedings in Business and Economics, in: Tankiso Moloi (ed.), Embracing Technological Agility in Accounting and Business – Vol. 1, pages 73-90, Springer.
    • Handle: RePEc:spr:prbchp:978-3-032-13380-9_6
    DOI: 10.1007/978-3-032-13380-9_6
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