Dampak Adopsi Teknologi terhadap Peran Akuntan di Indonesia

Deskripsi

Technological developments have impacted all aspects on human life, including within the accounting and finance sector. Rapidly evolving technology combined with the COVID-19 pandemic, which has changed the way businesses operate, means that technology adoption is no longer a future need. This study aims to explore the perceptions of Indonesian accounting practitioners, students, and lecturers regarding changes in the accounting and finance function due to technology adoption, the skills required to contend with it, and the accounting education support needed to provide the requisite skills. Questionnaires were distributed to three respondent groups using a purposive sampling method and analyzed quantitatively using descriptive quantitative. This study found the junior-level accounting role to be the most at risk of replacement by technology. New skills such as technology-related and digital skills need to be learned, but business and communication skills also require improvement. Accounting education curriculums may need to be adjusted to provide the skills required to contend with technology adoption. The results of the research gave recommendation to professional associations of accountants and accounting education institutions.