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The digitalisation of processes is a current topic in accounting. New technologies can change activities which in turn may require different skills from accounting graduates. This paper aims to shed light on the changes that digitalisation brings about in various areas of accounting by assessing the types of activities (non-routine and routine) and corresponding competences in the context of progressing stages of digitalisation. In addition, it is analysed how different technologies are used in these activities and where their execution is placed within the supply chain. The systematic literature review shows a lack of expertise in the field of digitalisation that enables graduates and employees to successfully manage respective processes in the workplace. While routine activities are continuously being automated or digitalised, non-routine activities and the corresponding skills have a similarly increasing importance for employees in accounting as the acquisition of general digital competences.

This study explores the use of analytical artificial intelligence (AI) to enhance lesson planning in teacher education, particularly in vocational business education. Providing detailed, individualized feedback for lesson planning is challenging for university instructors. An analytical AI platform that offers expert-level feedback on lesson plans could be a suitable supplement to traditional feedback as it balances out critical aspects of generative AI systems. In a longitudinal study with 103 participants, an experimental group received AI feedback on the lesson plans they developed throughout a semester, while a control group received human feedback. Results indicate that AI feedback can match or surpass human feedback in some dimensions, improving planning aspects like certain content-related sustainability aspects, action orientation, relatedness or even technology use, lesson structure, and learner engagement. Besides the integration of didactic planning dimensions into the lesson plans, this study looked at student motivation, self-reported AI literacy, AI attitudes, self-efficacy with digital technologies and digital competences. Results of these meta-dimensions show that the mere use of AI does not automatically enhance AI literacy, change attitudes or improve motivation. The study suggests that as a consequence, analytical AI platforms can effectively supplement traditional feedback but should be used within a holistic framework.

Sustainability in accounting and controlling has traditionally been understood in terms of securing the long-term existence of companies. However, with the introduction of integrated non-financial reporting, sustainability, as per the triple bottom line model, is increasingly being discussed as a component of accounting and controlling. Yet, integration primarily occurs in separate sustainability management and controlling departments. Moreover, the implementation of sustainability efforts requires suitably qualified employees, who drive the transition. The academic discourse surrounding sustainability in businesses in general, and in accounting and controlling specifically, is complex. It remains unclear to what extent sustainability has been integrated into accounting and controlling, and what competencies employees need to manage this transformation. These questions will be critically analyzed in this structured literature review of 79 publications. The results provide insights into a) how companies conceptualize sustainability, b) whether and how they integrate it into their value creation processes, and c) the relevance of accounting and controlling for these developments. To contextualize the role of employees, the competency requirements within companies will be analyzed to enable employees in accounting and controlling to engage effectively in sustainability-oriented activities. Specifically, implications for changes in curricula with a focus on accounting and controlling are derived.