Kouassi Raymond Agbodoh-Falschau, Stéphane Gagnon, (2022), “Impact of Artificial Intelligence and Digital Technologies on Accountants and Talent Management”, The 2022 Annual Meeting – American Accounting Association (AAA 2022), San Diego, CA, August 1-3, 2022; Proceedings published by AAA.
Abstract: Artificial Intelligence and Digital Technologies are increasingly prevalent in accounting and are transforming the way professionals work. A literature review of latest technologies draws on 63 recent articles out of 300 publications integrating empirical findings with professional practice were identified and analyzed. A Talent Management perspective is proposed refocusing the study of digital and intelligent technologies on a balanced praxis emphasizing the co-development of accountant expertise with intelligent systems design. The review synthesizes a proposed research agenda to prepare the next generation of accountants for AI and digital transformation.