1、DIGITAL HORIZONS:TECHNOLOGY,INNOVATION,AND THE FUTURE OF ACCOUNTINGCopyright June 2023 by the Association of Chartered Certified Accountants(ACCA).All rights reserved.Used with permission of ACCA.Contact for permission to reproduce,store or transmit,or to make other similar uses of this document.Abo

2、ut ACCA We are ACCA(the Association of Chartered Certified Accountants),a globally recognised professional accountancy body providing qualifications and advancing standards in accountancy worldwide.Founded in 1904 to widen access to the accountancy profession,weve long championed inclusion and today

3、 proudly support a diverse community of over 247,000 members and 526,000 future members in 181 countries.Our forward-looking qualifications,continuous learning and insights are respected and valued by employers in every sector.They equip individuals with the business and finance expertise and ethica

4、l judgment to create,protect,and report the sustainable value delivered by organisations and economies.Guided by our purpose and values,our vision is to develop the accountancy profession the world needs.Partnering with policymakers,standard setters,the donor community,educators and other accountanc

5、y bodies,were strengthening and building a profession that drives a sustainable future for all.Find out more at DIGITAL HORIZONS:TECHNOLOGY,INNOVATION,AND THE FUTURE OF ACCOUNTINGThis report intends to establish a foundation from which to explore this exciting future by first reflecting on how ACCA

6、members are thinking about their future,and then addressing the role that technology is expected to play in this future landscape.In the summer of 2023,it is almost impossible to avert focus from the swell of interest and activity around artificial intelligence(AI),and generative AI more specificall