This paper gives an overview of the current and future technologies impacting accounting and auditing fields. The aim is to present the technological disruptions shaping these fields and also look at how they might influence future jobs and required skills. Starting with a historical background...

Our paper is based on the qualitative content analysis (Gläser/Laudel 2010) of expert interviews with IT managers in German speaking countries. Drawing also from organisational development processes we have been carrying out, we analyse how the tension between the service function of IT as...