What we do is timeless: An investigation of the future of the public accounting profession
Year: 2026
Type: article
Abstract: Due to changes in the environment that arose from technological innovations and the COVID-19 pandemic, the public accounting profession has had to adapt. The purpose of this study is to investigate the current changes and challenges in the public accounting profession and to identify where public accounting leaders believe the profession is heading. This exploratory study uses semi-structured interviews with 20 experienced leaders whose titles include partner, director, CFO, senior manager, and manager. This study provides accounting leaders’ perspectives on the current challenges of the profession, the shift of the organizational structure of firms, the changes in responsibilities / skill sets needed at all levels of the firm, and the expectation that public accounting will shift towards consulting. This study contributes to the literature by highlighting how the public accounting profession has significantly changed due to COVID-19 and technological advancements, along with how various leaders view the public accounting profession. In addition, this study sheds light on where the profession is heading and provides future research topics.
Source: Advances in Accounting
Authors: Diana R. Franz, Karen Y. Green, Gary S. Insch
Institution: University of Toledo
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
Estimated APC paid: $3,240
OpenAlex ID: W7129426679