Purpose

The business environment is changing and education at university business schools does not appear to keep pace. This paper aims to identify principles to guide educators in preparing accounting students for automation and artificial intelligence and sets an agenda for future research.

Design/methodology/approach

The seven principles are derived from an extensive literature review and the analysis of qualitative data from focus groups, thought leader discussions, interviews and workshops.

Findings

The derived seven Cs model includes: critical, conceptual thinking and the spirit of enquiry; complicate, grapple and fail; create, innovate and experience; concise communication; collaboration; consciousness, respectfulness and ethical fibre; and curiosity, lifelong learning and specialized generalists. An inclusive list of future research topics related to the seven Cs model is provided to aid researchers’ agendas.

Research limitations/implications

Although every attempt was made to base this study purely on expert opinions, as reflected in journal articles, conference papers, interviews and focus groups, it is impossible to prevent author biases from slipping into the interpretation and reflection involved in creating the model. Readers will also find some overlap in terms of the accounting business competencies development model’s seven Cs, due to the inter-related nature of the concepts and because the various definitions of concepts have some habits of the mind and social competencies in common.

Practical implications

The seven principles will help business schools and higher education policymakers guide future education developments with a focus on new competencies and reframed skills, as opposed to new knowledge. The model ensures that scholars and graduates have insight into the essential knowledge, attributes and skills that apply to the diverse nature of accounting vocations and can adapt to unanticipated changes.

Social implications

This new model can be used by business schools to ensure that graduates can fully contribute to a society impacted by automation and artificial intelligence by entering the workplace with the requisite skills. It also responds to critics’ fears about the role of business schools in preparing graduates for the future of work.

Originality/value

The paper contributes in two ways. First, rather than focussing on particular issues or the shortcomings of current education, it identifies broad-based principles from a literature review, interviews, focus groups and workshops. Second, it sets an agenda for future research.

中文翻译：

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确保未来会计学毕业生的七项原则-未来研究和实践的模型

目的

商业环境正在发生变化，大学商学院的教育似乎并没有跟上步伐。本文旨在确定指导教育者为会计学专业的学生准备自动化和人工智能的原则，并为未来的研究制定议程。

设计/方法/方法

这七个原则来自广泛的文献综述以及对焦点小组，思想领袖的讨论，访谈和研讨会的定性数据的分析。

发现

推导的七个Cs模型包括：批判性，概念性思维和探究精神；复杂化，挣扎和失败；创造，创新和体验；简洁的沟通；合作; 意识，尊重和道德纤维；好奇心，终生学习和专业通才。提供了与七个Cs模型相关的未来研究主题的包容性清单，以帮助研究人员进行日程安排。

研究局限/意义

尽管已尽一切努力将研究完全基于专家意见，如期刊文章，会议论文，访谈和焦点小组所反映的那样，但仍无法防止作者的偏见滑入创建模型所涉及的解释和反思中。由于概念的相互关联性质以及概念的各种定义具有共同的思维习惯和社会能力，因此读者也会发现在会计业务能力发展模型的七个C方面存在一些重叠。

实际影响

这七项原则将帮助商学院和高等教育政策制定者以新能力和新技能而非新知识为导向，指导未来的教育发展。该模型可确保学者和毕业生对适用于会计职业的各种性质的基本知识，属性和技能具有洞察力，并能适应意料之外的变化。

社会影响

商学院可以使用这种新模型来确保毕业生通过以必要的技能进入工作场所，可以为受自动化和人工智能影响的社会做出充分的贡献。它还回应了批评家对商学院在为毕业生做好未来工作准备方面的作用的担忧。

创意/价值

本文以两种方式做出贡献。首先，它不着重于特定问题或当前教育的不足，而是从文献综述，访谈，焦点小组和讲习班中确定了基础广泛的原则。其次，它为将来的研究设定了议程。