Technology Adoption and Its Impact on Accounting Professional Skill Requirements

Abstract

This research investigates the transformative impact of emerging computational
technologies on the requisite skill sets for accounting professionals, proposing a novel
framework that diverges from traditional incremental adaptation models. While prior
literature has examined technology’s role in accounting, this study uniquely applies
principles from complex adaptive systems and cognitive science to model skill evolution as a non-linear, emergent phenomenon. We introduce the concept of ’technological
symbiosis thresholds’—critical points where human skills must fundamentally reconfigure rather than merely adapt—and identify three such thresholds relevant to current
accounting practice: algorithmic auditing, blockchain-based verification, and predictive
analytics integration. Through a mixed-methods approach combining computational
simulation of skill networks with qualitative analysis of professional discourse from
1995-2004, we demonstrate that technology adoption triggers skill requirement changes
that follow power-law distributions rather than linear progressions. Our findings reveal
that approximately 22