Coding Skills in the Automation of Accounting Processes

Abstract Research background The evolution of technologies nowadays gives a higher impact on all sectors, including accounting. With rapidly growing volumes data available, coding can be valuable skillset for accountants to derive insight and value organizations from accounting data. Purpose objective this paper is identify the benefits skills among professionals, especially in area automation processes. In addition, discusses some barriers developing abilities. methodology research study analyzed sample 160 respondents around world. used questionnaire. A principal axis factor analysis with Promax rotation was conducted assess underlying structure points Results results showed that should possess at least basic coding. top benefit by accountants, as perceived respondents, possibility automate repetitive tasks, reporting, visualization. barrier lack time knowledge what software acquire how. Novelty This contributes literature exploring field. findings useful financial professionals adepts understand