Digital Transformation Impacts Organisational Change in the Role of Accountants and Auditors: An Exploratory Study

Han, Hongdan, Sammour, Ammar, Gao, Shang and Yamoah, Fred A. (2025) Digital Transformation Impacts Organisational Change in the Role of Accountants and Auditors: An Exploratory Study. Journal of Organizational Change Management. ISSN 1758-7816 (In Press)

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Abstract

Purpose (limit 100 words) This study explores the impact of artificial intelligence (AI) on accounting and auditing professionals as businesses navigate digital transformation. Design/methodology/approach (limit 100 words) A qualitative research approach was adopted, analysing data from 10 podcasts and 17 semi-structured interviews using NVivo software. Key themes were identified to provide insights into AI’s influence on organisational change in accounting practices. Findings (limit 100 words) The research constructs a thematic framework comprising three aggregate dimensions: triggers of digital transformation in accounting practices, opportunities and challenges in transforming accounting practices, and changing routines for accounting professionals. The results are further interpreted using Lewin’s 3-Step Model of Organisational Change to comprehend the impact of AI and understand how accountants can adapt to these technological changes to sustain their practices. Originality/value (limit 100 words) This study provides a good understanding of the social shifts towards utilising AI in increasingly automating accounting tasks, reshaping professional roles, and creating both opportunities and challenges. AI enhances efficiency in bookkeeping, reporting, auditing, and risk analysis but also raises concerns about data integrity and trust. Blockchain technology emerges as a potential solution, enhancing transparency, security, and reliability in AI-enabled accounting systems. To remain relevant, accounting professionals must bridge digital skill gaps and adopt interdisciplinary collaboration. As AI continues to evolve, blockchain integration could reinforce trust and accountability, shaping the future of accounting and auditing.

Item Type:	Article
Additional Information:	** Article version: AM ** From Emerald via Jisc Publications Router ** History: received 31-03-2025; rev-recd 15-08-2025; accepted 27-08-2025; rev-request 29-08-2025. ** Licence for AM version of this article: https://creativecommons.org/licenses/by/4.0/
Keywords:	Digital transformation, Blockchain technology, Artificial Intelligence, Accounting professionals, Future Work
SWORD Depositor:	JISC Router
Depositing User:	JISC Router
Date Deposited:	11 Sep 2025 10:48
Last Modified:	11 Sep 2025 11:03
URI:	https://bnu.repository.guildhe.ac.uk/id/eprint/20626

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