ADAPTABILITY OF THE ACCOUNTANT PROFESSION: MENGGALI MAKNAKEBERADAAN PROFESI AKUNTAN DALAM MENAVIGASI TANTANGAN DAN MEMPERTAHANKAN RELEVANSI DI ERA TRANSFORMASI DIGITAL
Keywords:
Accountant, auditor, digital transformation era, opportunities, and challenges.Abstract
This research aims to analyze the roles and functions of accountants and auditors in the context of the digital transformation era, including the challenges and opportunities they face. The research method employed is qualitative descriptive. The findings indicate that the role of the accounting profession in addressing challenges and leveraging opportunities in the digital transformation era is crucial. Accountants not only serve as conventional "bean-counters" but also as business partners providing interpretation and recommendations for strategic decision-making. Despite technological advancements such as automation and artificial intelligence posing threats to traditional accountant roles, they also present new opportunities for expanding roles as analysts and strategic advisors. To remain relevant and make significant contributions in the digital transformation era, accountants need to develop a strategic approach encompassing holistic business understanding, mastery of technological implementation, and the ability to generate greater strategic value. By adopting these strategies, accountants can sustain the relevance of their profession and make significant contributions in the digital transformation era
References
Anderson-Gough, F., Grey, C., & Robson, K. (2005). “Helping them to forget...”: The organizational embedding of gender relations in public audit firms. Accounting, Organizations and Society, 30(5), 469–490. https://doi.org/10.1016/j.aos.2004.05.003
Caglio, A., Cameran, M., & Klobas, J. (2019). What is an Accountant? An Investigation of Images. European Accounting Review, 28(5), 849–871. https://doi.org/10.1080/09638180.2018.1550000
Cakra Dewa, M. M., Yunia Kharisyami, P. W., Diva Navael, L., & Maulana, A. (2022). Peran Akuntan Dalam Menghadapi Digitalisasi Ekonomi Menjelang Era Society 5.0. Jae (Jurnal Akuntansi Dan Ekonomi), 7(3), 56–67. https://doi.org/10.29407/jae.v7i3.18492
Czarniawska, B. (2006). Doing gender unto the other: Fiction as a mode of studying gender discrimination in organizations. Gender, Work and Organization, 13(3), 234–253. https://doi.org/10.1111/j.1468-0432.2006.00306.x
Hidayatin, D A, & Susanti, R. (2023). Ancaman Dan Tantangan Profesi Akuntan Menghadapi Revolusi Digital Di Era Society 5.0. SEMANIS: Seminar Manajemen, 1, 71–76. https://jurnal.pelitabangsa.ac.id/index.php/semanis/article/download/2065/1202
Hidayatin, Dina Alafi, Amrina, H. N., Wahyudi, I., & Akuntansi, P. S. (2024). The Meaning of Technological Developments InThe Society 5.0 Era For The Accountant Profession. He Journal of Financial, Accounting, and Economics, I(1), 13–20.
Kornberger, M., Carter, C., & Ross-Smith, A. (2010). Changing gender domination in a Big Four accounting firm: Flexibility, performance and client service in practice. Accounting, Organizations and Society, 35(8), 775–791. https://doi.org/10.1016/j.aos.2010.09.005
MacRoberts, .M, & MacRoberts, .M. (1986). Gender Contradiction in Organizational Equity Projects. The Annals of the American Academy of Political and Social Science, 503(1), 122–136.
Miller, K. (2019). What does an accountant do? Role, responsibilities, and trends. Northeastern University.
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. British Accounting Review, 51(6). https://doi.org/10.1016/j.bar.2019.04.002
Ngaisah, Z. F. N., & Qurrota, A. Y. (2023). Peran Akuntan Dalam Era Digital 5.0 Di Indonesia. Sahmiyya: Jurnal Ekonomi …, 2(1), 158–169.
Oulasvirta, L. (2014). The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study. Critical Perspectives on Accounting, 25(3), 272–285. https://doi.org/10.1016/j.cpa.2012.12.001
Poggio, B. (2006). Editorial: Outline of a theory of gender practices. Gender, Work and Organization, 13(3), 225–233. https://doi.org/10.1111/j.1468-0432.2006.00305.x
1.jpg){kind=logo}
