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Future of Accounting Profession: Three Major Changes and Implications for Teaching and Research

According to finance and accounting experts, including the tax accountants in Melbourne CBD, the profession of Accountancy has been going through some significant changes and will face the three main and enormous challenges in the upcoming decades. That means a thorough need is emerging for the respective accountancy people and educational institutions to respond. 

The first one is incessantly evolving digital technology. The second one is the impact of globalization, and the last but not least is new norms and regulations in Accountancy. A renowned name in the field of Accountancy called the Association of Chartered Certified Accountants had conducted research named ‘drivers of change and future skills’. The research states that by 2025, the three significant changes, such as digital technology, the impact of globalization, and new regulations, will immensely impact the profession.

Digital technological change 

The digital technology has been evolving into a massive revolution in the accountancy profession. The traditional style of working is now shifting into a digital-based operation that means the conventional working style is going to disappear soon. Software-based working, such as cloud computing, has been a massive aid in thriving outsourcing services. And many tax accountants in Melbourne CBD have also started following this approach. On the other hand, the incessant use of social media platforms will strengthen collaboration with finance partners and international communities.

Although, the great use of social media like Facebook and Twitter will emerge as the greater platform of data gathering or accessing compared to agencies report.   

Globalization

Globalization is one of the significant policies for developing or under-developed countries to grow with free flow of capital and big overseas investment. In the accountancy profession, the policy of globalization will create huge opportunities and challenges at the same time. Though, it will significantly encourage the proliferation of capital from one country to another and will lead to greater outsourcing services and technical skills, but will also create some major threats such as different tax and financial systems. 

Some major accounting firms from the United States, Australia, and European Union countries have been outsourcing services from countries like China and India to have minimal costs. But it will create significant repercussions on accounting employment in the Western region. 

New Regulations 

Last but not least, the new and continuously increasing regulations and disclosure rules will significantly impact Accountancy in the upcoming years. On the other hand, these regulations seem quite relevant due to increased incidents of money laundering, tax avoidance, transfer pricing, etc. and the entire world has seen how such events have occurred a few years back which was published in the Panama papers. However, many tax accountants in Melbourne CBD will suffer due to the inter-governmental tax norms in terms of profit-sharing and erosion.

Implications for Teaching

The continuous evolution in the accountancy profession has generated an urgent need for digital technology education at the institutional level. The new digital education study should be based on cloud computing, new tax laws and regulations of prominent countries, and the impact of globalization on accounting firms (outsourcing of services and skills). 

The ACCA has stated that in the coming years, the digital knowledge of workers will be the key in Accountancy, but the current level of skills and education lacks to fill the gap. It is quite sad that currently, only a few universities and financial institutions have started the programs and updated their curriculums for making students skilled in cloud computing, tax regulations, carbon emission accounting, integrated reporting, and many other aspects. The universities and institutions must collaborate with big firms and experts to prepare teachers and students for the upcoming accountancy era.

Implications for Research

Researches and profound studies are some of the significant ways to grow the profession for a more excellent opportunity. There are big accounting houses or firms like Accounts NextGen that are continuously conducting research and surveys on digital technological changes like cloud computing, corruption, frauds, tackling and addressing the upcoming profession challenges in Accountancy, and yes, for the corporate sustainability.      

A new narrative is emerging among the Academics curriculum and academicians to explore the profound narrative of corporate meetings. The major issues like environmental and social sustainability and several international frameworks like global reporting initiative standards, social accountability, etc. are now emerging as a major concern among the accountancy experts. 

However, despite all the hard work and serious approach, we still lack studies that show the changes and future impact on accountancy people and organizations. For a better future, we need to thrive in research programs that encourage the collaborations of industries and academic studies to explore the systematic solution or strategies for the mentioned challenges and changes in the Accountancy.

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