ABSTRACT Technological innovation continues to play a fundamental role in disrupting many industries, but the impacts of digital innovation on accountancy and its effect on firms and individuals remain somewhat overlooked. Nevertheless, technological innovation is transforming accountancy work and business models as firms react to competition and regulatory restrictions. The analysis of sixty semi-structured interviews with UK accounting firms reveals how the adoption of new technology and alterations in regulations impacts on accounting practices. In turn, this research raises questions about the nature of professional occupations, the deskilling of accountancy and colonization of new service areas, challenging the extant conceptualisation of knowledge-intensive services.

中文翻译：

---

会计工业化的阴暗面：创新、商品化、殖民化和竞争力

摘要 技术创新在颠覆许多行业方面继续发挥着重要作用，但数字创新对会计的影响及其对公司和个人的影响仍然有些被忽视。尽管如此，随着公司对竞争和监管限制做出反应，技术创新正在改变会计工作和商业模式。对英国会计师事务所 60 次半结构化访谈的分析揭示了新技术的采用和法规的变化如何影响会计实务。反过来，这项研究提出了有关专业职业性质、会计技能和新服务领域殖民化的问题，挑战了知识密集型服务的现有概念。