Digitalization Era: How Is The Future Of Accountants?

Sugeng Riadi

Abstract


This study aims to determine the accounting profession in the future, will it still exist or will it disappear? Increasingly advanced technology and the era of computerization have made the tasks and jobs of accountants replaced by machines. The development of big data and artificial intelligence has an impact on the accounting profession. This research method uses qualitative methods with data collection techniques using indirect interviews including literature review. Researcher as a key instrument in this study. The results show that accountants need to be prepared in the face of the digital era. Some accountant jobs will be replaced by machines and robotics. However, there is an accounting profession that will remain. In addition, Accountants must learn about the increasingly complex changes in information technology.

Keywords


Accountants; Artificial Intelligence; Society 5.0

Full Text:

PDF

References


Adrianto, Z. (2020). Pengaruh Robotic Process Automation Terhadap Akuntansi. Jurnal Ekonomi Dan Bisnis Terapan, 2(16), 40–53. https://doi.org/10.20869/auditf/2020/160/024

Cahyadi, I. F. (2019). Peranan Sistem Informasi Akuntansi dan Tantangan Profesi Akuntan di Era Revolusi Industri 4.0 (Sebuah Studi Fenomenologi). AKTSAR: Jurnal Akuntansi Syariah, 2(1), 69. https://doi.org/10.21043/aktsar.v2i1.5497

Chukwuani, V. N., & Egiyi, M. A. (2020). Automation of Accounting Processes: Impact of Artificial Intelligence. International Journal of Research and Innovation in Social Science, IV(VIII), 444–449.

Deguchi, A., Hirai, C., Matsuoka, H., Nakano, T., Oshima, K., Tai, M., & Tani, S. (2020). What is society 5.0. Society, 5, 1-23.

Deniswara, K., Handoko, B. L., & Mulyawan, A. N. (2020). Big Data Analytics: Literature Study on How Big Data Works Towards Accountant Millennial Generation. International Journal of Management, 11(5), 376–389. https://doi.org/10.34218/IJM.11.5.2020.037

Elaine, R. (2000). Overview of AI And Its Application Area. Retrieved from http://members.90n.at/frankstein/frankeinstein-novelhtm

Frey, C. B. M. A. O. (2013). The Future of Employment: How Susceptible Are Jobs to Computerisation? Technological Forecasting and Social Change, 114, 254-280., 457–469. http://enliza.es/SECCIONES_1/1_EL FUTURO DEL TRABAJO/RECURSOS/The_Future_of_Employment_OMS_Working_Paper.pdf

Friday, I., & Japhet, I. (2020). Information Technology And The Accountant Today: What Has Really Changed? Journal of Accounting and Taxation, 12(1), 48–60. https://doi.org/10.5897/jat2019.0358

Groșanu, A., Fülöp, M.-T., Cordoș, G.-S., & Raita, G. (2021). Challenges and Trends for The Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to The Future Professional Accountant. CECCAR Business Review, 1(12), 64–72. https://doi.org/10.37945/cbr.2020.12.08

Gulin, D., Hladika, M., & Valenta, I. (2019). Digitalization and the Challenges for The Accounting Profession. SSRN Electronic Journal, September, 428–437. https://doi.org/10.2139/ssrn.3492237

Hakiki, M. F., Islam, U., Sunan, N., & Yogyakarta, K. (2020). Digitalisasi Industri 4.0 dan Eksistensi Profesi Akuntan Syariah Sebuah Pandangan Positif SYARIAH : SEBUAH PANDANGAN POSITIF Disusun Oleh : Muhamad Fuji Hakiki. October.

Hoffman, C. (2017). Accounting and Auditing in the Digital Age. URL: Http://Xbrlsite. Azurewebsites, 1–14.

Jaslove, C. (2017). The Rise of Artificial Intelligence: An Analysis on The Future of Accountancy. University at Albany, State University of New York, April, 1–20. https://doi.org/10.2308/jeta-50433

Laney, D. (2012). Deja VVVu: Others Claiming Gartner’s construct for big data.

Laurensia, F. (2019). Dampak Teknologi Terhadap Profesi Akuntan Publik Di Masa Depan. Jurnal Ilmiah Mahasiswa Universitas Surabaya, 8(1), 11–21.

Malau, M. (2021). Analysis of the Accounting Learning Digital Disruptive in Industrial Revolution 4.0 and Society 5.0. 560(Acbleti 2020), 276–281.

Parcells, S. (2016). The Power of Finance Automation. Strategic Finance, 98 (6), 40. https://doi.org/10.1111/j.1540-6261.1984.tb03646.x

Poston, J. (2014). Can Software Really Replace Accountants. Accounting Web. Com.

Ramardhani, F. P. (2014). Robotic Process Automation : Peran dan Tantangan Akuntan Indonesia di Masa Depan. Jurnal Ilmiah Mahasiswa FEB. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/4982

Rini, Y. T. (2019). Mengurai Peta Jalan Akuntansi Era Industri 4.0. Referensi : Jurnal Ilmu Manajemen Dan Akuntansi, 7(1), 58. https://doi.org/10.33366/ref.v7i1.1339

Rosmida, R. (2019). Transformasi Peran Akuntan dalam Era Revolusi Industri 4.0 dan Tantangan Era Society 5.0. Inovbiz: Jurnal Inovasi Bisnis, 7(2), 206-212., 7, 206–212.

Singh, S., Singh, S., Kour, M., & Manhas, S. (2010). Voice Recognition In Automobiles. International Journal of Computer Applications, 6(6), 7–11. https://doi.org/10.5120/1084-1414

Subur, L. (2019). Accounting Talk Tansformasi Akuntansi pada Era Digital, https://www. kompasiana.com/lizazu/5c2c296c12ae940f8754b280/akuntansi-di-era-revolusi-industri-4-0.

Stancheva-Todorova, E. P. (2019). The Knowledge and Skills Profile of Accountant 4.0. Horizons, 79–97. https://doi.org/10.20544/HORIZONS.A.25.2.20.P05

Stancheva, E. (2018). How Artificial Intelligence is Challenging Accounting Profession. Journal of International Scientific Publications, 12, 126–141. https://doi.org/10.1097/01.NUMA.0000581404.86147.ac

Tikurante, R. U., Pasoloran, O., & Sabandar, S. Y. (2020). Quo Vadis Akuntan Dalam Era Revolusi Industri 4.0. Paulus Journal of Accounting, 2(1), 17–30. https://doi.org/10.34207/pja.v2i1.91

Zheng, L, L. Z. &. (2018). The Impact of Artificial Intelligence on Accounting. 4th International Conference on Social Science and Higher Education, 813–816. https://doi.org/10.1007/978-3-030-57831-2_49




DOI: http://dx.doi.org/10.30742/equilibrium.v18i1.1972

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi

Indexed By:

      
      

  Creative Commons License

Equilibrium by http://journal.uwks.ac.id/index.php/equilibrium is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

 

 

 

 

 

Office: EQUILIBRIUM
Faculty of Economics and Business Universitas Wijaya Kusuma Surabaya
Dukuh Kupang XXV No. 54 Surabaya, Indonesia 60225 
Phone: +62315613231   
email: equilibrium@uwks.ac.id

p-ISSN 1693-1378 | e-ISSN 2598-9952