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This article reflects about current and future role o responsibilities of accountants and financial professiona supported by traditional technology answers, others repre therefore deserve to be the focus of future research. T domain challenges, like external and compliance report devices, cloud computing, environmental scanning, bu process management, computer assisted auditing tools anddoi:10.1016/j.protcy.2013.12.060 fatcat:zwlpun4m55bm3d2aw3ifc6sb7e