Emerging Technologies and the Accounting Profession: Friend or Foe? Is the Profession in Danger?

It is no secret that technological innovations have interrupted businesses in every sector, across all industries and the Accounting profession is no exception. Some of the most disruptive technologies include Artificial Intelligence, Big Data Analytics, Machine Learning, Blockchain and Robotic Process Automation and affect entry-level positions. The Big Four Accounting firms are now responding by investing in these technologies to stay ahead of the competition. Due to these significant investments, entry-level accountants need to acquire new technical skills to become employable. Using signaling theory as a springboard, my study seeks to examine whether job seekers with technology skills will apply to the accounting profession based on the investment signals from these firm. The study also examines the influences of perceived ease of use, perceived usefulness, gender and race.