المقريزي للدراسـات الاقتصادية والمـالية
Volume 9, Numéro 1, Pages 354-377
2025-06-01

Industry 4.0 And Accounting Innovation: A Mixed-methods Analysis Of Technological Adoption And Its Implications



Authors : Qadir Aram . Hamad Hardi .

Abstract

With the advent of Industry 4.0, a term associated with digital transformation driven by advanced information technologies, significant changes have permeated various sectors, including accounting. Emerging technologies have revolutionized the field by streamlining routine tasks through sophisticated software, enabling accountants to perform their work faster and more precisely. This evolution underscores the indispensable role of tools that enhance the efficiency of accounting processes, delivering substantial benefits to the profession. The present study examines technological advancements and improvements to accountants' tasks in this context. It also explores how technology has become an essential partner for accounting professionals, facilitating their responsibilities and contributing to the field's evolution. The research further seeks to elucidate the advantages these professionals derive from utilizing accounting software and to evaluate the extent to which technology could potentially replace traditional accounting roles. The methodology adopted includes a basic, exploratory, and explanatory research approach with a mixed qualitative and quantitative perspective. The study employed bibliographic research and fieldwork as primary methods. Data collection involved a structured questionnaire administered to a select group of accountants from the cities of KRG. The survey featured closed-ended questions to gather relevant insights aligned with the study's objectives. The findings reveal that most accountants (90.9%) believe the future of accounting will be predominantly digital, with all respondents recommending using accounting software to their peers. These results underscore the growing importance of digital tools within the accounting sector.

Keywords

Industry 4.0, Digital Transformation in Accounting ; Emerging Technologies ; Accounting Innovation ; Technological Adoption ; Mixed-Methods Research ; Automation in Professional Services ; Future of Accounting Practices

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