From record-based accounting to data-driven analytical accounting: Challenges from a human resource management perspective
Published: August 4, 2026
doi:10.62831/nckh.2026.402.v1
Abstract
The transition from traditional record-keeping to data-driven accounting represents not merely a technological transformation but also a significant human resource management challenge. This study adopts a qualitative approach to examine the barriers and difficulties experienced by accounting professionals during this transition. Drawing on in-depth interviews with accounting personnel in manufacturing and service enterprises, the study identifies three major categories of challenges: digital skills gaps, psychological resistance arising from concerns about job displacement, and inadequate organizational training and support mechanisms. The findings offer practical insights for managers seeking to develop a people-centred digital transformation roadmap, reduce internal tensions, and enhance operational efficiency.
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