The accounting revolution unveiled: Ghanaian academics’ perspectives of the fourth industrial wave’s disruptive power

Justice  Zotorvie; Annelien   van Rooyen; Christina Shuttleworth

doi:10.21153/jtlge2025vol16no1art2116

Authors

Justice Zotorvie Ho Technical University https://orcid.org/0000-0001-8798-1777
Annelien van Rooyen University of South Africa https://orcid.org/0000-0002-1757-3652
Christina Shuttleworth University of South Africa https://orcid.org/0000-0001-6796-0530

DOI:

https://doi.org/10.21153/jtlge2025vol16no1art2116

Abstract

This article presents the results of a study conducted to examine the influence of the fourth industrial revolution (4IR) on the accounting profession, focusing on the viewpoints of accounting academics in Ghana. The study adopted a qualitative research approach, collecting primary data through interviews. The data were then thematically analysed. The study reveals that 4IR technologies have become increasingly feasible for organisations of all sizes in Ghana, in the preparation and communication of financial information. However, the study suggests that the use of 4IR technologies is not expected to lead to significant job redundancies within the accounting profession in Ghana. To remain competitive, accountants should enhance their skills in information and communication technologies (ICT) through continuous professional development programmes, enabling them to overcome any challenges presented by the 4IR. The study also emphasises the importance of integrating various accounting technologies appropriate for the 4IR work environment into the curriculum of higher education institutions, and promoting innovative teaching and learning methods. This study provides valuable insights into the perceptions of accounting academics in Ghana on the impact of the 4IR on the accounting profession, offering recommendations to higher education institutions on effectively training accounting graduates to thrive in the 4IR work environment.

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Author Biographies

Justice Zotorvie, Ho Technical University

Lecturer, Department of Financial Accounting, College of Accounting Sciences, University of South Africa, South Africa, and Department of Accounting and Finance, HTU Business School, Ho Technical University, Ghana
Annelien van Rooyen, University of South Africa

Associate Professor, Department of Financial Accounting, College of Accounting Sciences, University of South Africa
Christina Shuttleworth, University of South Africa

Professor Extraordinarius, Department of Management Accounting, College of Accounting Sciences, University of South Africa

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