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Keywords: Delphi study
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Journal Articles
Journal of Applied Accounting Research (2021) 22 (3): 539–556.
Published: 12 February 2021
... in the financial sector. Design/methodology/approach The authors conduct a Delphi study to identify the new roles and tasks in future accounting. In addition, the authors use expert workshops to clarify the related tasks and skills and determine whether either humans or AI-based technologies perform the roles...

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