AN APPRAISAL OF PUBLIC ACCOUNTING IN THE ERA OF INDUSTRY 4.0
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AN APPRAISAL OF PUBLIC ACCOUNTING IN THE ERA OF INDUSTRY 4.0
The objectives of this study are to: 1) Assess the impact of Industry 4.0 technologies on public accounting practices, 2) Identify the benefits and challenges associated with adopting these technologies, and 3) Propose strategies to leverage Industry 4.0 for enhanced public accounting services. A survey research design is chosen for its ability to collect extensive quantitative data from public accounting professionals. The sample size, determined using Taro Yamane’s formula, is 350, ensuring a 95% confidence level and a 5% margin of error. Lagos is selected as the case study location due to its technological advancements and concentration of innovative accounting firms. The reliability coefficient score of the survey is 0.89, indicating high consistency. Findings reveal that Industry 4.0 technologies, such as AI, blockchain, and IoT, significantly enhance efficiency, accuracy, and decision-making in public accounting. However, challenges such as high implementation costs and the need for specialized skills persist. The study recommends investing in technological infrastructure, continuous training, and collaboration with tech firms to fully leverage the benefits of Industry 4.0 in public accounting.
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