A study of the effect of financial robot popularity on employment anxiety of accounting students in Luoyang City, China
Year: 2025
Type: article
Study design: Observational Study
Abstract: In the context of the accelerated replacement of basic accounting positions by financial robots (RPA) (the global voucher entry automation rate reaches 92%), accounting students in Luoyang, a typical second-tier city with 63% of manufacturing industry, face the double pressure of lagging industrial transformation and disconnected skills education. Through a questionnaire survey of accounting students in four universities in Luoyang, this study analysed 19 valid samples and found that: students' employment anxiety shows significant structural characteristics, with skills anxiety being the most prominent (52.64% of students worry that the course content is out of line with the actual needs of enterprises), geographical opportunity anxiety being the second most important (47.37% think that local jobs are highly competitive), and direct substitution fear accounting for only 31.58%. The study reveals for the first time the "geographical information black hole effect" - all respondents are not aware of the RPA application cases in local enterprises (e.g. YITO Group), but 78.94% of them anticipate the growth of the demand for intelligent accounting in the manufacturing industry, which creates a sharp contradiction between perception and confidence. Empirical analyses showed that 93.75% of students (self-assessment score ≤ 3) with insufficient knowledge of RPA tended to overestimate the risk of substitution, and this assessment was significantly and positively correlated with anxiety levels (r=0.58, p=0.079). Notably, the internship experience demonstrated buffering value, with a 23.8% reduction in the proportion of students with skills anxiety who had been exposed to a semi-automated system. Based on this, this study proposes a three-dimensional countermeasure framework of "penetrating the black box of information-accurate coupling of industry and education", which includes the establishment of a mandatory disclosure mechanism for local RPA cases by the government, the development of a sand table practical training course for manufacturing scenarios in colleges and universities, and the implementation of a certificate-job matching subsidy system by the government and the university, which provides a practical path for similar industrial cities to solve the talent anxiety in the process of technological transformation.
Source: DEVELOPMENT ECONOMICS OF CHINA
Author: Jingyi Liu
Institution: Luoyang Institute of Science and Technology
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4413250400