Reframing Efficiency in Digital Accounting: A Descriptive Analysis of Judgment, Skills, and Accountability
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Abstract
Digital transformation has significantly reshaped accounting practice through the integration of artificial intelligence, data analytics, and automated systems. Existing literature predominantly frames digitalization as a driver of efficiency, improved accuracy, and expanded analytical capacity. However, the broader structural and cognitive implications of these technological shifts remain less systematically examined. This study employs a qualitative descriptive approach using a structured literature review to analyze how digitalization influences professional judgment, skill composition, and accountability dynamics within accounting. The synthesis of contemporary research confirms that digital technologies enhance data processing speed, enable continuous monitoring, and strengthen analytical scope. At the same time, the literature reveals emerging concerns related to automation bias, where professionals may over-rely on system outputs, potentially affecting skepticism and independent evaluation. Additionally, the redistribution of competencies from procedural execution to technological oversight suggests a transformation in the nature of accounting expertise. The growing use of algorithmic systems also complicates traditional accountability structures, particularly when decision processes become less transparent. The study concludes that digitalization should be understood not only as an efficiency-enhancing mechanism but also as a mediating force that reshapes professional cognition and responsibility. A balanced and critically informed perspective is therefore essential to ensure that technological advancement aligns with the long-term integrity of the accounting profession.
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