Chen, Yunsen; Li, Zhe - In: China journal of accounting research : CJAR 17 (2024) 4, pp. 1-22
digitalization contributes to more efficient labor investment. Our study therefore offers insights into how digital transformation … substitution effect on accounting employees. This effect is more evident in private firms, firms with higher levels of digital … transformation in their accounting departments, firms in the information technology industry, firms with overconfident managers and …