An Empirical Analysis of the Replacement of Accounting Clerks by Computers Based on Long-Term Time Series Data

抄録

The purpose of this study is to determine the extent to which computers have replaced the work of accounting clerks. Deep learning was the focus of attention in the 2000s before the third artificial intelligence boom arrived. Advances in technology have brought with them new challenges. There is a general concern that computers will take away human jobs. The development of technology has made it possible for machines to perform many tasks, but intellectual work has always been done by humans. However, even intellectual work may be done by computers. Many studies have pointed out that it is likely that computers will replace the occupation of accounting clerks. This study uses long-term time-series data from 2005 to 2020 to clarify the balance of receipts of accounting clerical occupations in Japan compared with other occupations. The results show that, compared to other clerical occupations, the number of new job openings, effective job offers, and effective job seekers for clerical accounting occupations appears to be on a downward trend, but this is inferred to be largely influenced by economic trends than technological progress.