Qian Chen

In the current context of digital transformation and intelligent upgrading, the accounting profession is facing a transformation. This change brings challenges and opportunities at the same time. With the wide application of information technology, the combination of the accounting field and artificial intelligence is gradually deepening. It has gradually changed the traditional way of accounting and it is also gradually affecting the development of the accounting profession. The purpose of this paper is to explore how artificial intelligence impacts the accounting industry, from career substitution to the evolution of new career forms.Faced with the intensification of professional competition brought about by artificial intelligence and the reduction of demand for traditional accountants,In this paper, the literature review method is used to analyze the application status of artificial intelligence in the field of accounting.The research focuses on the challenges and opportunities of AI to traditional accounting, and at the same time, it also gives birth to new professional forms.Such as management accounting experts, risk accounting experts, etc.Through research, it is found that although AI technology can replace accounting professional judgment in some scenarios. But there is still no substitute for human intuition and moral responsibility. Therefore, the accounting profession needs to actively respond to this change by training people with complex skills and training.Enhance the competitiveness and adaptability of the whole industry.To sum up, this study is of great significance for understanding the impact of artificial intelligence technology on the accounting industry.It not only reveals the dual impact of career substitution and new career opportunities brought about by AI technology, but also reveals the potential of AI technology.It also provides useful enlightenment and suggestions for the future development of the accounting industry.With the continuous development and application of AI technology, the accounting industry will usher in broader prospects for development and more opportunities for innovation.

With the advent of the digital era, artificial intelligence and informatization have integrated and converged with various industries, and accounting work is also gradually undergoing digital transformation. Accounting informatization has a profound impact on the financial management of the entire enterprise. The article mainly takes China as the background, introducing the connotation of accounting informatization and the development path of accounting informatization in China. Then it analyzes in detail the impacts of accounting informatization on enterprise financial management. The main impacts are enhancing the transparency of data, improving decision-making capabilities, increasing the efficiency of data processing, and optimizing resource allocation. Meanwhile, it points out the problems that accounting informatization will encounter in its development process, such as the lack of a unified accounting informatization standard system, the imperfection and non-uniformity of the accounting informatization system construction, the low matching degree of accounting informatization talents, data security issues, and shortcomings in data elements. Finally, this article puts forward five countermeasures to address these problems, such as constructing the accounting informatization standard system, comprehensively planning accounting data elements, strengthening the integration of financial data, enhancing data security protection and risk management, and strengthening the construction of the professional team of accounting informatization.

Byung-Chul Han claims that neoliberal society lacks the Other, presenting a new societal and subjective paradigm. He argues that the demise of the Other presents social critical theorists with an urgent task: finding an appropriate theory to describe and explain this contemporary society devoid of the Other. Therefore, he critiques Giorgio Agamben’s theory, suggesting it describes an immunological society, while today’s society is post-immunological, thus requiring a new analytical framework. Han views his theory as closer to the picture of neoliberalism than Agamben’s. However, this article intends to challenge Han’s conclusion by demonstrating that he misinterprets Agamben and mislocates the Other by analyzing the conversation between Han and Agamben.

The McKinsey axiom $$(\textrm{M})\ \Box \Diamond p\rightarrow \Diamond \Box p$$ has a local first-order correspondent on the class of all weakly transitive frames $${{\mathcal {W}}}{{\mathcal {T}}}$$. It globally corresponds to Lemmon’s condition $$({\textsf{m}}^\infty )$$ on $${{\mathcal {W}}}{{\mathcal {T}}}$$. The formula $$(\textrm{M})$$ is canonical over the weakly transitive modal logic $$\textsf{wK4}={\textsf{K}}\oplus p\wedge \Box p\rightarrow \Box \Box p$$. The modal logic $$\mathsf {wK4.1}=\textsf{wK4}\oplus \textrm{M}$$ has the finite model property. The modal logics $$\mathsf {wK4.1T}_0^n$$ ( $$ n>0$$ ) form an infinite descending chain in the interval $$[\mathsf {wK4.1},\mathsf {K4.1}]$$ and each of them has the finite model property. Thus all the modal logics $$\mathsf {wK4.1}$$ and $$\mathsf {wK4.1T}_0^n$$ ( $$n>0$$ ) are decidable.

Digital technological innovation is reshaping the pattern of industrial development. Due to the shortage of digital talents and the frequent mobility of these people, the competition for talents will be very fierce for organizations to realize digital transformation. The digitization transformation of China’s service industry is far ahead of that of industry and agriculture. It is of great significance to study the organizational management and talent management of service enterprises to reduce the negative impact of insufficient talent reserve and meet the needs of digital development. Based on 378 valid questionnaires from China’s service industry, this paper applied polynomial regression and a response surface model to analyze the impact of two kinds of person-environment fit on work engagement and individual creativity. The results show that: under the combination of high morality and high talent, work engagement and individual creativity are the highest; individual creativity is stronger under the condition of high morality and low talent than under low morality and high talent; and work engagement mediates the influence of morality and talent on individual creativity. The research reveals the internal mechanism by which morality and talent cooperatively promote individual creativity, which provides theoretical guidance for management practice of service firms to improve individual creativity in the process of digital transformation.

Managerial myopia occurs when executives value short-term benefits to the extent that firm long-run development will be obstructed. Recent studies have shown that the locality effect plays an important role in managerial myopia—local United States chief executive officers who work near their home states are less likely to behave myopically because of more effective monitoring and greater reputation concern. In an emerging market, government policies play a more important role in the strategic planning enterprises. A local CEO may have better understanding of local government’s policies thus makes less short-term decisions. This article adds to this literature by testing whether local-province CEOs in China, i.e., the CEO’s native place or birthplace is in the same province as her company’s headquarters, are also far-sighted. Using data on 470 publicly listed non-state-owned Chinese firms from 2014 to 2018, supportive evidence has been found that non-local-province CEOs in China tend to cut R&D expenses for beating analyst forecasts, reversing earnings decline, or pursuing higher returns. This article also confirms social capital as one mechanism of Chinese local-province CEOs behaving less myopically. This investigation also adds to the literature by revealing a new mechanism that CEO locality in China has a positive and direct bearing on how governments support corporate innovation.