How does digital transformation affect corporate accounting employees?  

作　　者：Yunsen Chen Chen Lu Zhe Li 

机构地区：[1]School of Accountancy Central University of Finance and Economics Beijing100081,China

出　　处：《China Journal of Accounting Research》2024年第4期143-164,共22页中国会计学刊（英文版）

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。

摘　　要：The rapid pace of digitalization has given rise to concerns about its influence on job roles.Our findings reveal a substitution effect on accounting employees.This 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 infrastructure.Digitalization also has a positive effect on technically skilled and highly educated employees,leading to a decline in the proportion of entry-level employees.We also document that digitalization contributes to more efficient labor investment.Our study therefore offers insights into how digital transformation can change the labor market for accounting employees.

关 键 词：Digital Transformation Accounting Employees Substitution Effect 

分 类 号：F275[经济管理—企业管理] F49[经济管理—国民经济]