As artificial intelligence offers a variety of advantages, it is being increasingly adopted in the accounting and auditing profession. However, its impact on the job market, including professional roles, skills and competencies, remains unclear. This study strives to explore this issue in Jordan and offers insights to support accounting educators in aligning curricula with emerging technological trends.
Data were collected through a questionnaire survey, resulting in 307 valid responses, including 106 accounting professionals and 201 audit professionals. The data were descriptively analyzed.
The findings show that GenAI technology has dramatically transformed the job market in the profession, reshaping tasks, responsibilities and compelling the need for reskilling through training for existing professionals. The technology has also transformed the digital skills and abilities required of potential candidates, with an increased trend for appointing individuals with an IT background rather than those in accounting and other business fields.
The findings have significant implications for professional and academic decision-makers. Policymakers in the accounting and auditing profession need to make efforts to make organizational changes that facilitate the integration of AI technologies. This necessitates the provision of continuous training and upskilling for existing professionals. Concurrently, accounting educators need to make immediate efforts to reform accounting curricula through the integration of digital competencies, for instance, data analytics and AI, in academic programs. There is also a need to equip academic staff members with the competencies required to adequately instruct these technologies and students for the dynamic requirements of the job market.
The importance of this study lies in its unique contribution to bridging the research gap concerning the pivotal role of GenAI in reshaping professional requirements in the accounting and auditing job market. The research also offers insightful recommendations to universities regarding how to respond to the call for digital transformation for accounting curriculum in the face of the changing business environment.
