مجله دانش حسابداری

مجله دانش حسابداری

آینده حرفه حسابداری با تأکید بر نسل زد: مطالعه مرور نظام‌مند

نوع مقاله : مقاله پژوهشی

نویسنده
گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی تهران، ایران.
چکیده
هدف: تحولات فناورانه، تغییرات محیط کسب‌وکار و ورود نسل زد به بازار کار، آینده حرفه حسابداری را با دگرگونی‌های اساسی مواجه ساخته است. پژوهش حاضر با هدف بررسی آینده حرفه حسابداری و تبیین نقش و تأثیر نسل زد در این تحول انجام شده است.
 
روش: این پژوهش با استفاده از روش مرور نظام‌مند ادبیات و رویکرد فراترکیب بر اساس الگوی هفت‌مرحله‌ای سندلوسکی و باروسو انجام شده است. پس از تدوین پروتکل جستجو و تعیین معیارهای پذیرش و رد، تعداد 1073 مقاله از پایگاه‌های اطلاعاتی شناسایی شد. در فرآیند غربالگری چندمرحله‌ای، مقالات بر اساس عنوان، چکیده، شاخص‌های پذیرش و رد و متن کامل ارزیابی شدند و در نهایت 36 مقاله برای تحلیل نهایی انتخاب گردید.
 
یافته‌ها: نتایج پژوهش منجر به شناسایی 61 مضمون پایه، 13 مضمون سازمان‌دهنده و 5 مضمون فراگیر شد. یافته‌ها نشان می‌دهد فناوری‌هایی نظیر هوش مصنوعی، رایانش ابری، رایانش لبه‌ای، بلاکچین و اتوماسیون فرآیندها از مهم‌ترین عوامل شکل‌دهنده‌اینده حرفه حسابداری هستند. همچنین نسل زد به دلیل ویژگی‌هایی همچون تسلط بر فناوری‌های دیجیتال، انعطاف‌پذیری، چندمهارتی بودن و نگرش مثبت به نوآوری، نقش کلیدی در تحقق تحول دیجیتال حرفه حسابداری ایفا می‌کند.
 
نتیجه‌گیری: نتایج حاکی از آن است که‌اینده حرفه حسابداری حاصل تعامل همزمان تحولات فناورانه و ویژگی‌های رفتاری نسل زد خواهد بود. تداوم و پایداری این حرفه به میزان موفقیت نسل زد در انطباق با فناوری‌های نوین و هدایت فرآیند تحول دیجیتال بستگی دارد. همچنین هم‌افزایی میان دولت، دانشگاه و صنعت و بازنگری در برنامه‌های آموزشی حسابداری، از الزامات اساسی پاسخگویی به نیازهای آینده حرفه محسوب می‌شود.
کلیدواژه‌ها
موضوعات

باباجانی، جعفر؛ قربانی‌زاده، وجه الله و خنکا، عبدالخالق (1399). آینده پژوهی حسابداری مدیریت: از منظر آموزش و پژوهش. پژوهش‌های تجربی حسابداری، 10(1)، 77-96. https://jera.alzahra.ac.ir/article_4544.html
تقوی، سید روح الله و فخاری، حسین (1403). آینده پژوهی فناوری‌های نوظهور در حرفه حسابرسی مالی ایران: تحلیل سناریو مبتنی بر روش دلفی. پژوهش‌های حسابرسی حرفه‌ای، 4(16)، 92-123. https://article.iacpa.ir/article_713926.html
رجب لو، آزاده؛ حسینی، سید حسین و همتی، بهرام (1404). دسته‌بندی چارچوب‌های خودانتظامی جهت توسعه اقدام‌های کارکردی در حرفه حسابرسی. مجله دانش حسابداری، 16(1)، 157-180. https://jak.uk.ac.ir/article_4378.html
سلاطی، صبا؛ برزیده، فرخ؛ رئیسی وانانی، ایمان و باباجانی، جعفر (1400). شناسایی پیشران‌های ﻣﺆﺛﺮ ﺑﺮ آینده حسابداری در ایران در حوزه نوآوری‌های فناوری محور. حسابداری و منافع اجتماعی، 11(4)، 1-24. https://jaacsi.alzahra.ac.ir/article_6247.html
شکیبامهر، احمد؛ نصیری، سعید؛ سرکمریان، سعیده و جرجرزاده، علیرضا (1404). ادغام فناوری‌های جاری و نوظهور در آموزش حسابداری: تحلیل محتوای گزارشات نهادهای حرفه‌ای حسابداری. مجله دانش حسابداری، 16(1)، 51-82. https://jak.uk.ac.ir/article_4330.html
ملانظری، مهناز؛ احمدی، شیما و سیلسپور، حسین (1404). بررسی عوامل مؤثر بر پذیرش، میزان و کیفیت گزارش‌های پایداری: کاربست روش مرور سیستماتیک. مجله دانش حسابداری، 16(1)، 27-50. https://jak.uk.ac.ir/article_4088.html

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