Study goals
The main objective of this essay is to present the influences on the accounting occupation in the face of technological advances in industry 4.0 also known as “The Fourth Wave”.
Relevance / originality
Its relevance is to foresee the professional, the areas of expertise and the knowledge necessary for the changes mentioned ahead
Methodology / approach
It demonstrates the immediate need of the professional accountant of superior level in face of industry 4.0
Main results
There are signs that indicate profound changes in the profession of accountants with the advent of industry 4.0 or even extinction of the profession for those who do not adapt to this new reality
Theoretical / methodological contributions
It demonstrates the immediate need of the professional accountant of superior level in face of industry 4.0
Social / management contributions
It demonstrates the immediate need for the professional accountant at a higher level compared to industry 4.0 There are signs that indicate profound changes in the profession of accountants with the advent of industry 4.0 or even the extinction of the profession for those who do not adapt to this new reality