Colton Rasmussen, Jacob O’Connell, Madz Brooks, Abby Cleator
*all authors contributed equally

Overview

Delgoulet, C., Cau-Bareille, D., Chatigny, E., Gaudart, C., Santos, M., Vidal-Gomel, C., … Delgoulet, C. (2012). Training, age and technological change: Difficulties associated with age, the design of tools, and the organization of work. Work, 41(2), 127–141. Retrieved from http://search.ebscohost.com.ezproxy.library.wwu.edu/login.aspx?direct=true&db=bth&AN=70936217&site=ehost-live

This is a reflection and discussion upon a French study about how age affects workers learning new technologies. In this discussion the authors prove that while age does affect a workers ability to learn new technologies it is minimal in difference to how management actually goes about structuring their training. Those who are older may need a little more time or reassurance, but can learn new technologies just as well as their younger coworkers. Success is found when management views these trainings as personal development instead of catching everyone up to speed. Although the study was not focused on accounting, these findings can be spread across almost every field where new technologies are emerging. 

Fitzgerald, J., & National Bureau of Economic Research. (2018, July 20). As workers get older, are robots the answer? Retrieved January 29, 2020, from https://www.weforum.org/agenda/2018/07/automation-can-be-a-response-to-an-aging-workforce

In this article the author discusses how the adoption of new automated technology relates to changing demographics in the workforce.  This article shows that countries with lower amounts of middle aged and young workers have a higher number of automated robots. This article narrows in on the potential that age distribution is a driver of technological adoption.  They also found that shifts to automation are grater in fields that rely more heavily on middle aged workers.

This is significant to our article because it shows how age distribution and automation are related.  This could lead to less diversity in places that choose to adopt automated processes. With accounting being an area that is going to see huge amounts of automation it will likely be affected by this issue.  This creates a problem of diversity that will need to be addressed. 

Giacomelli, G., & Shukla, P. (2017, March 2). Does automation mean job losses for accountants? Retrieved January 29, 2020, from https://www.accountingtoday.com/opinion/does-automation-mean-job-losses-for-accountants

Author Gianni Giacomelli aims to show how accountants will potentially have to switch into other positions.  With the advancement in automation many accountants will lose their jobs and will either be let go or transitioned to a new position. 

This leads to a new problem of where to transition these employees and how to choose who you keep.  As mentioned in another source different age groups retain different skills. When transitioning employees, it will be crucial to maintain a balance of skills.  It would be tempting to move all those with greater communication skills into management of marketing but this could lead to a lack of these skills in your accounting department. 

John, Cynthia (2019). 12 jobs that will soon be replaced by AI. Retrieved From: https://blog.apruve.com/12-jobs-that-will-be-soon-replaced-by-ai

This is a reflection of AI itself and explains that it’s not replacing all human jobs, but most of them and how the computer jobs that are already in use will be fully automated. It doesn’t just talk about it replacing jobs but also gives a quick overview of what it can also do, like takeover driving, facial recognition, and home automation. It has a list of 12 jobs that will for sure be taken over by robots or AI but that are already computerized. Jobs like telemarketers, bookkeeping clerk, benefits manager, receptionist, couriers, proofreaders, computer support specialist, market research analysis, advertising salesperson, retail salesperson, accountant, and security guards. The significance of this is that it gives explanations and examples of why these jobs are being replaced, along with the statistics of how badly they are affected by it. 

Rider University. (n.d.). Retrieved from https://online.rider.edu/blog/intergenerational-communication-issues-management-tips-for-a-more-effective-workplace/

This article discusses the skill sets of different generations and how they are important to a well-functioning workplace.  Baby Boomers, Gen Xers and millennials make up the majority of our current workforce and all have unique skills. Discussed is management strategies on how to deal with these employee differences and maintain a diverse workforce.  Another essential part of the processes is avoiding ageism in the hiring process.

Our article discusses the organizational challenges that arise from a workforce that is being pushed towards less age diversity.  One major factor that employers will have to deal with is the technological skills that are going to be required to work in tandem with AI.  This could easily lead to ageism becoming a major factor in the hiring process. As a manager it could become easy to rely on a younger generation that is more familiar with this technology, potentially putting Gen Xers and Baby Boomers out of work.  

Sutton, S. G., Arnold, V., & Holt, M. (2018). How Much Automation Is Too Much? Keeping the Human Relevant in Knowledge Work. Journal of Emerging Technologies in Accounting, 15(2), 15–25. https://doi-org.ezproxy.library.wwu.edu/10.2308/jeta-52311

Sutton, Arnold, and Holt ask whether automation is the best solution in the data analytics industry, look at the ethical dilemmas involved, and explore the social implications of displacing workers. The discussion on an in-depth study of an accounting firm’s auditing system is especially good. They discuss how AI can empower new employees and make them feel like they have the information they need to succeed. On the flip side more experienced professionals feel they are restricted by the software. 

The value of this article for us is in the in-depth study performed at an accounting firm. The study explores the human interaction with the software that can perform certain tasks better than them. They offer suggestions for how the technology can be better adapted to foster improved discourse in the workplace.

Ting Sun, & Vasarhelyi, M. A. (2017). Deep Learning and the Future of Auditing: How an Evolving Technology Could Transform Analysis and Improve Judgment. CPA Journal, 87(6), 24–29. Retrieved from http://search.ebscohost.com.ezproxy.library.wwu.edu/login.aspx?direct=true&db=bth&AN=123973396&site=ehost-live

This article, written by a group of PhD students at Rutgers University, discusses the effect of deep learning AI technology and it’s potential and realized impacts on the accounting field. Specifically, the article reviews the ability of this technology in relation to performing audits. The technology makes sifting through thousands of files exponentially quicker which frees up humans to perform other tasks. 

The value in this article comes from it’s technical analysis. The in-depth look at the technical side of the AI and what it can do for the field, written in common English, is beneficial for the everyday reader. This explanation of the need, challenge, application, and implementation of AI technology aids us in the examination of the human side of the equation.