How does digital transformation affect corporate accounting employees?
作者机构：School of Accountancy Central University of Finance and Economics Beijing100081China
出 版 物：《China Journal of Accounting Research》 (中国会计学刊（英文版）)
年 卷 期：2024年第17卷第4期
页 面：143-164页
学科分类：120202[管理学-企业管理（含：财务管理、市场营销、人力资源管理）] 12[管理学] 1202[管理学-工商管理] 1201[管理学-管理科学与工程(可授管理学、工学学位)]
基 金：support of the National Natural Science Foundation of China and the Humanities and Social Sciences Youth Foundation Ministry of Education of the People’s Republic of China
主 题：Digital Transformation Accounting Employees Substitution Effect
摘 要：The rapid pace of digitalization has given rise to concerns about its influence on job *** findings reveal a substitution effect on accounting *** effect is more evident in private firms,firms with higher levels of digital transformation in their accounting departments,firms in the information technology industry,firms with overconfident managers and firms with a higher-level network *** also has a positive effect on technically skilled and highly educated employees,leading to a decline in the proportion of entry-level *** also document that digitalization contributes to more efficient labor *** study therefore offers insights into how digital transformation can change the labor market for accounting employees.
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