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Ever since the pocket calculator replaced the adding machine and the slide rule, accountants have been debating whether today’s accountant is less skilled than those that went before. The increasing …
Ever since the pocket calculator replaced the adding machine and the slide rule, accountants have been debating whether today’s accountant is less skilled than those that went before. The increasing reliance upon legislative compliance and ‘best practice frameworks’ has ensured that the modern professional must rely on the computer to carry out their tasks.
This session presents preliminary results from Micheal’s research into whether the sophisticated use of computers (‘intelligent decision aids’) to assist with accounting and audit reduces the professional’s judgment capability – their ‘know-how’. Micheal’s research draws upon interviews with 59 public sector auditors to identify whether this ‘deskilling’ is occurring.
The session identifies the driving forces behind this ‘deskilling effect’ (‘technology dominance), outlines recent research into the phenomenon (and in fact whether it exists or not), and identifies risk factors that may be at play in deskilling yourself and your staff if you rely on computers too much. Potential strategies to reduce this deskilling effect are also outlined and discussed.
This session should be of interest to any professional that relies upon a computer to help them with their professional tasks.