The Impact of Modern Technology on The Skills of Accountants: Analytical Study

The progress in technology has caused a transformation in accounting positions, where the focus has shifted from carrying out transaction-related duties to utilizing technology-generated data to advise stakeholders on strategies, resulting in a modification of the requirements of the accountants' skills (AS). In this paper, the modern technology effects on accountants' skills (AS) in different settings works were investigated using structural equation modelling (PLS-SEM). A questionnaire was used to collect data from 160 accountants of an organization. For data analysis, the Smart PLS 3 software is employed. The results of this work have indicated that modern technology in terms of Information and communication technology, modern accounting software and smart devices have significant influence on improvement the accountants' skills. Moreover, the results of the study show that the level of training of accountants (LTA) has not an effective role in mediating the relationship between AS and the modern technology regarding the Information and communication technology, modern accounting software, while smart device dampens the positive relationship between AS and the modern technology.