4차 산업혁명과 노동시장의 변화: 회계 세무직을 중심으로

Capitalism has developed rapidly with the development and application of science and technology. Automation technology and computers are replacing human labor in many industries. In particular, the accounting and taxation sectors are regarded as a job which can be easily replaced with computers because many works depend on automation technology and computers. On the other hand, unemployment can be temporarily increased due to the development of technology. However, it can play an important role in creating new types of jobs. This paper examines the effects of the fourth industrial revolution technology, such as artificial intelligence and big data, on the accounting and tax area, then discusses trends and possible changes in the future labor market. This paper examines how artificial intelligence technologies are applied to accounting and tax areas focusing on domestic and foreign cases and draw implications. This paper suggests the flexibility of the labor market and education system, the infrastructure of the legal system. In particular, this paper discusses the career path of commercial high school students. In the fourth industrial revolution, it is necessary to prepare a measure to raise the employment rate of commercial high school because it falls into a large number of occupations in crisis. In order to overcome the problem of working in other areas which are not related to their major, it is also necessary to reorganize the commercial high school curriculum to develop skills to apply to other new types of jobs.