C:

They consider that automation limits job opportunities.

Evidence statements:

“In the past, organizations needed five to six accountants to accomplish their duties, today by the presence of automation only one or two accountants are enough.”

“It is certain that this phenomenon is going to lead an increase in unemployment especially amongst the fresh graduates”.

C, E and I:

1) It is possible for automation to replace simple tasks in accounting, but as an actual benefit to accountants, automation is considered to be as a third hand for the accountant but never replacing him/her or even affecting his/her career.

2) Accounting graduates shouldn’t be concerned regarding this, jobs can be found.

3) Information technology is no longer distinct from accounting field.

Evidence statements:

“Students are now more than any time before are required to improve their IT skills to survive in the digital world.”