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This study aimed to analyze the accounting profession's most significant challenges at both academic and professional levels, considering the digital transformation of accounting operations and activities. The factors influencing the gap between the requirements for practicing the profession amidst digital transformation and the qualifications of university accounting graduates were examined. The study identified elements that could help bridge the gap between professional practice requirements and the qualifications of university accounting graduates. Additionally, the role of universities and professional associations in closing the cognitive gap for practitioners regarding the knowledge necessary for effective practice amid digital transformation was investigated. A descriptive analytical approach was utilized, based on a questionnaire distributed to participants from the study population, which included 58 Jordanian accounting audit firms. The total population comprised 398 external auditors employed by these firms. The results revealed that the numerous interested parties and the ongoing conflict of their interests have been and continue to be primary reasons for the gap between academic qualifications and the requirements of professional accounting practice. Accounting has not sufficiently kept pace with technological advancements in digital transformation applications to align with this change. With the increased use of digitization and automated data processing, significant changes have occurred in the forms and nature of operations, records, and information systems. The study recommended that digital transformation processes have resulted in dramatic changes in the organizational and operational patterns prevalent among all types of companies, significantly impacting employees’ knowledge and skills. Therefore, university graduates must be equipped to address digital transformation requirements, which can be accomplished by integrating artificial intelligence applications into academic programs to provide students with theoretical and practical knowledge before entering the job market.

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Digital Transformation and the Challenges of the Accounting Profession Between the Ambitions of Theorists and Practitioners

  • 会议论文

  • 发表日期：

    2026年

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  • Ihab Al-Qerim,
  • Abdul Razzak Alshehadeh,
  • Kamel Rezig

摘要

This study aimed to analyze the accounting profession's most significant challenges at both academic and professional levels, considering the digital transformation of accounting operations and activities. The factors influencing the gap between the requirements for practicing the profession amidst digital transformation and the qualifications of university accounting graduates were examined. The study identified elements that could help bridge the gap between professional practice requirements and the qualifications of university accounting graduates. Additionally, the role of universities and professional associations in closing the cognitive gap for practitioners regarding the knowledge necessary for effective practice amid digital transformation was investigated. A descriptive analytical approach was utilized, based on a questionnaire distributed to participants from the study population, which included 58 Jordanian accounting audit firms. The total population comprised 398 external auditors employed by these firms. The results revealed that the numerous interested parties and the ongoing conflict of their interests have been and continue to be primary reasons for the gap between academic qualifications and the requirements of professional accounting practice. Accounting has not sufficiently kept pace with technological advancements in digital transformation applications to align with this change. With the increased use of digitization and automated data processing, significant changes have occurred in the forms and nature of operations, records, and information systems. The study recommended that digital transformation processes have resulted in dramatic changes in the organizational and operational patterns prevalent among all types of companies, significantly impacting employees’ knowledge and skills. Therefore, university graduates must be equipped to address digital transformation requirements, which can be accomplished by integrating artificial intelligence applications into academic programs to provide students with theoretical and practical knowledge before entering the job market.