A Profession at a Crossroads—Insights from a Historical Lens
通过回顾18-19世纪会计从风险导向转向收入导向的历史变革，分析当前会计行业面临的技术颠覆、招生下降等挑战，探讨会计是否应转型为新职业，为从业者提供适应策略的启示。
SYNOPSIS The accounting profession faces unprecedented challenges from technological disruption, declining recruitment, and evolving skill requirements. Generative AI and technology in general threaten traditional roles. Global studies reveal significant drops in accounting enrollments and workforce attrition. This paper explores whether accounting can sustain its identity or should transform into a new profession. Drawing on historical parallels, I examine the radical shift from venture-based to income-focused accounting during the 18th and 19th centuries, driven by industrialization, legislative reforms, and shareholder demands. That transformation gave impetus to the formation of the modern accountancy profession, emphasizing a coherent voice and professional status. Today’s context, marked by AI integration and skill realignment, echoes similar pressures. History cannot prescribe solutions but can offer insights into adaptive strategies through reflection on the underlying historical context compared with the present. Proactive reinvention is needed for today’s accounting professionals to remain relevant and resilient in this rapidly changing environment. JEL Classifications: J44; M4; N80.