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AUTOMATION AND SUSTAINABILITY IN THE ACCOUNTING PROFESSION: THREAT OR OPPORTUNITY?

会計専門職における自動化と持続可能性：脅威か機会か？ (AI 翻訳)

Eleonora Stancheva Todorova

Economics of Development📚 査読済 / ジャーナル2026-04-26#ESGOrigin: Global
DOI: 10.55302/ed26281164st
原典: https://doi.org/10.55302/ed26281164st

🤖 gxceed AI 要約

日本語

本論文は、AIやブロックチェーンなどの自動化技術とサステナビリティ報告が会計専門職に与える影響を系統的文献レビューで分析。自動化により会計業務が分析・解釈型へシフトし、ESG情報の保証や倫理的な報告が新たな課題となることを指摘。教育や規制の変革を提言する。

English

This systematic literature review examines how automation (AI, ML, blockchain) and sustainability reporting jointly transform the accounting profession. It finds that automation shifts accountants to analytical roles while expanding reporting to include ESG data, requiring new skills and ethical standards. Policy recommendations include educational reform and support for SMEs.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本ではSSBJがサステナビリティ開示基準を最終化し、企業のESGデータ管理・保証需要が高まっている。本論文は、そうした非財務情報の品質を確保する上で自動化技術が果たす役割を示唆し、日本企業の開示対応や会計士のスキル再考に示唆を与える。

In the global GX context

As global frameworks like ISSB and CSRD push for standardized sustainability reporting, the paper highlights how automation can enhance data integrity and assurance, a key challenge for companies and auditors. It underscores the need for updated ethical guidelines and governance of automated systems in reporting.

👥 読者別の含意

🔬研究者:Provides a comprehensive synthesis of literature at the intersection of automation and sustainability in accounting, identifying research gaps and future directions.

🏢実務担当者:Offers insights on how accounting firms and corporate teams can leverage automation to improve ESG reporting quality and assurance.

🏛政策担当者:Highlights regulatory implications for automated systems in accounting and sustainability disclosure, supporting policy development for SME digital transformation.

📄 Abstract（原文）

This paper examines how automation and sustainability are transforming jointly the accounting profession by changing job tasks, expanding reporting responsibilities and reconsidering the competences required of accountants. Based on a systematic review of recent academic literature, the study integrates evidence concerning the impact of artificial intelligence, machine learning, robotic process automation, blockchain technologies, and emerging sustainability reporting. The findings demonstrate that automation shifts accounting work from manual transactions processing toward analytical, interpretive, and supervisory functions, supported by advanced digital tools. At the same time, sustainability is enhancing the scope of accounting to include non financial information, requiring new competences in ESG performance measurement, the integrity of ESG data, assurance, and ethical reporting practices. The analysis reveals that these two forces reinforce one another automation supports high-quality sustainability reporting, while sustainability accelerates the adoption of digital technologies. The paper also highlights emerging ethical challenges, regulatory implications, and changes in the labour-market associated with digitalization. Policy recommendations underline the need for educational changes, revised ethical standards, enhanced governance of automated systems, and support of small and medium-sized firms undertaking digital transformation.

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