Future of knowledge-intensive work: stakeholder perceptions on technology-driven changes in the accounting profession

Abstract Digitalization and technological advancements are reshaping knowledge-intensive work, transforming the conventional roles and tasks of knowledge professionals. Focusing on one domain that exemplifies knowledge-intensive business services, this study examines technology-driven changes in the accounting profession. Stakeholder perceptions are crucial for organizational change management and successful implementation; for this reason, this study explores and compares the perceptions of three stakeholder groups—Finnish accounting students, employers, and employees—regarding predefined projections of future work. The results show that changes driven by emerging technologies and automation are widely expected by the actors involved. Despite an overall positive attitude toward these changes, differences emerge among stakeholder groups; in particular, students express more optimistic perceptions about several changes compared to employees and employers. The findings also provide empirical evidence on how individual characteristics, such as educational level and possessed skills, influence stakeholder perceptions. By presenting a multi-stakeholder perspective and a two-dimensional analysis of probable and desirable futures in accounting, the study offers valuable insights about managing change and designing work arrangements (intended for organizations), as well as preparing professionals and addressing future research needs (aimed at educators and academics).