.... Moreover, auditors’ effort expectancy in relation to this technology implementation and use appears to be a reasonably reliable predictor. Originality/value This paper contributes an evidence-based view to the discussion on the impact of automation and disruptive information and communication...

...Rouxelle De Villiers Purpose The business environment is changing and education at university business schools does not appear to keep pace. This paper aims to identify principles to guide educators in preparing accounting students for automation and artificial intelligence and sets an agenda...