Thomas Toomse-Smith examines how technology could evolve the annual report.
It is fair to say that the accounting and auditing profession is currently going through a period of contemplation and reflection. While much of this is focused on expectations, quality and trust, it is also true to say that technological change is another challenge. Since its inception, the profession has been focused on a physical and often paper-based document – the annual report. However, modern technologies such as blockchain, artificial intelligence (AI) and augmented/virtual reality might be about to radically disrupt the annual report, its process and ultimately the industry that has been built around it.
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