Digitalization of Accounting: Accountant Profession in Facing Challenges of Era 5.0
DOI:
https://doi.org/10.33005/jasf.v7i2.444Keywords:
Digital Transformation, Accounting Information Systems, Accountant Profession, Audit Tool and Linked Archive System (ATLAS), Pusat Pembinaan Profesi Keuangan (P2PK)Abstract
This study aims to determine how the accounting profession responds to the issue of digitalization. This study uses a qualitative research method with a case study design. Data collection was conducted through interviews at one of the Public Accounting Firms in Malang. The findings in this study are concerned about client data leaks that affect trust in digital systems, especially in the use of Audit Tools and Linked Archive System (ATLAS) in their work, significant benefits in the efficiency and accuracy of accounting work through the use of technology, and threats to the accounting profession due to automation and the increasing risk of cybercrime. The results of this study itself offer strategic insights into dealing with changes in the landscape of the accounting profession, including strengthening data security, adapting skills, and developing policies that support digital transformation.
Downloads
References
Adi, R. (2021). Metodologi penelitian sosial dan hukum. Yayasan Pustaka Obor Indonesia.
Ahn, H., Choi, S., & Yun, S. C. (2020). Financial statement comparability and the market value of cash holdings. Accounting Horizons, 34(3), 1–21. https://doi.org/10.2308/HORIZONS-18-008
Ala-Heikkilä, V., & Järvenpää, M. (2023). Management accountants’ image, role and identity: employer branding and identity conflict. Qualitative Research in Accounting & Management, 20(3), 337–371. https://doi.org/10.1108/QRAM-04-2021-0064
An, J., & Rau, R. (2021). Finance, technology and disruption. European Journal of Finance, 27(4–5), 334–345. https://doi.org/10.1080/1351847X.2019.1703024
Chen, W., Zhang, L., Jiang, P., Meng, F., & Sun, Q. (2022). Can digital transformation improve the information environment of the capital market? Evidence from the analysts’ prediction behaviour. Accounting and Finance, 62(2), 2543–2578. https://doi.org/10.1111/ACFI.12873
Chen, Y., Lu, C., & Li, Z. (2024). How does digital transformation affect corporate accounting employees? China Journal of Accounting Research, 17(4), 100391. https://doi.org/10.1016/J.CJAR.2024.100391
Chircop, J., Nguyen, N. Q., & Nguyen, T. T. (2024). Accounting comparability and customer concentration. Journal of Accounting and Public Policy, 48. https://doi.org/10.1016/j.jaccpubpol.2024.107244
Fitriyani, F. Y. (2019). Concept of Accounting Information System and Management Control System to Improve Company Performance. Journal of Accounting and Strategic Finance, 2(1), 82–92. https://doi.org/10.33005/jasf.v2i1.37
Fotoh, L. E., & Lorentzon, J. I. (2023). Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective. Accounting Horizons, 37(1), 43–69. https://doi.org/10.2308/HORIZONS-2021-027
Fülöp, M. T., Topor, D. I., Ionescu, C. A., Cifuentes-Faura, J., & Măgdaș, N. (2023). ETHICAL CONCERNS ASSOCIATED WITH ARTIFICIAL INTELLIGENCE IN THE ACCOUNTING PROFESSION: A CURSE OR A BLESSING? Journal of Business Economics and Management, 24(2), 387–404. https://doi.org/10.3846/JBEM.2023.19251
Gong, G., Huang, X., Wu, S., Tian, H., & Li, W. (2021). Punishment by Securities Regulators, Corporate Social Responsibility and the Cost of Debt. Journal of Business Ethics, 171(2), 337–356. https://doi.org/10.1007/S10551-020-04438-Z
Gul, F. A., Lin, B., Yang, Z., Zhang, M., & Zhu, H. (2024). Accounting Personnel Quality, Audit Risk, and Auditor Responses. Auditing, 43(1), 125–149. https://doi.org/10.2308/AJPT-2020-119
Hudayati, A. (2002). Perkembangan Penelitian Akuntansi Keperilakuan: Berbagai teori dan pendekatan yang melandasi. Jurnal Akuntansi Dan Auditing Indonesia, 6(2). https://journal.uii.ac.id/JAAI/article/view/856
Huy, P. Q., & Phuc, V. K. (2024). Insight into the impact of digital accounting information system on sustainable innovation ecosystem. Sustainable Futures, 8, 100377. https://doi.org/10.1016/J.SFTR.2024.100377
Islamudin, A., Wurintara, G. G., & Bernawati, Y. (2020). The Odd-Even Effect in The Boards of Commissioners and Corporate Values. Jurnal Ilmiah Akuntansi Dan Bisnis, 15(2), 308. https://doi.org/10.24843/jiab.2020.v15.i02.p12
Kaimov, S., Kaiym, T., Kanagatova, N., Kalimoldayev, M., Kaimov, A., & Mazakov, T. (2024). Enhancing information Security Audits in Enterprise Systems with a Recommendation Generation Process. Procedia Computer Science, 251, 585–590. https://doi.org/10.1016/J.PROCS.2024.11.153
Kaplan, A., & Haenlein, M. (2020). Rulers of the world, unite! The challenges and opportunities of artificial intelligence. Business Horizons, 63(1), 37–50. https://doi.org/10.1016/j.bushor.2019.09.003
Krismajayanti, N. P. A. ., Darma, G. S. ., Mahyuni, L. P. ., & Martini, I. A. O. . (2024). Drivers, Barriers and Key Success of Digital Transformation on SMEs: A Systematic Literature Review. JASF: Journal of Accounting and Strategic Finance, 7(1), 158–180. https://doi.org/10.33005/jasf.v7i1.505
Li, X., Chen, X., Qi, B., & Tian, G. (2020). Employee quality and audit fee: evidence from China. Accounting and Finance, 60(5), 4533–4566. https://doi.org/10.1111/ACFI.12664
Liu, Y., Zheng, G., & Cai, G. (2024). Differentiated governance of executive compensation in Chinese state-owned enterprises. China Journal of Accounting Research. https://doi.org/10.1016/j.cjar.2024.100394
Mahardika, D. P. K. (2020). Meninjau peran akuntan dalam menanggulangi isu perubahan iklim. Jurnal Akuntansi Multiparadigma, 11(3), 581–599. https://jamal.ub.ac.id/index.php/jamal/article/view/1401
Nur Affifah, A., & Susilowati, E. (2021). Pengaruh Audit Tenure dan Ukuran KAP terhadap Audit Report Lag (ARL) dengan Kualitas Audit sebagai Variabel Intervening. Akuntansi Dan Manajemen, 16(1). https://doi.org/10.30630/jam.v16i1.135
Nur Khasanah, P. D. A., & Kusuma, I. W. (2022). Pengungkapan Corporate Social Responsibility, Narsisme Direktur Utama dan Manajemen Laba. Behavioral Accounting Journal, 5(1), 58–76. https://doi.org/10.33005/baj.v5i1.181
Powell, L., Ghio, A., & McGuigan, N. (2024). Nurturing diversity in accounting through “Queering” accounting pedagogy. British Accounting Review. https://doi.org/10.1016/j.bar.2024.101516
Rîndașu, S.-M. (2021). IT required skills in accounting: A comparative analysis across European labour markets. Journal of Accounting and Management Information Systems, 20(3), 494–515. https://doi.org/10.24818/JAMIS.2021.03006
Saputra, J. E., & Efferin, S. (2024). Management Control System Backbone in a CPA Firm: Middle Managers and the Power of Cultural Control. JASF (Journal of Accounting and Strategic Finance), 7(1), 96–113. https://doi.org/10.33005/jasf.v7i1.425
Sari, R. U., Rohmah, S. N., Nurjanah, S., Rahayu, S., Ambarsari, Y. R., & Okfitasari, A. (2022). Profesi Akuntan Dalam Menghadapi Era Society 5.0. Prosiding Seminar Nasional Hukum, Bisnis, Sains Dan Teknologi, 2(1), 1242. https://ojs.udb.ac.id/index.php/HUBISINTEK/article/view/1519
Satyawan, M. D., Triani, N. N. A., Yanthi, M. D., Siregar, C. S., Kusumaningsih, A., & Paino, H. (2021). Akselerasi Peran Teknologi Dalam Audit Saat Covid-19. Jurnal Akuntansi Multiparadigma, 12(1), 186–206. https://jamal.ub.ac.id/index.php/jamal/article/view/1442
Shi, Y., Zheng, S., Xiao, P., Zhen, H., & Wu, T. (2024). ESG performance and cost of debt. China Journal of Accounting Research. https://doi.org/10.1016/j.cjar.2024.100390
Sivabalachandran, T., & Gooneratne, T. (2023). Roles at crossroads: complexities and conflicts surrounding management accountants’ roles based on evidence from the Sri Lankan context. Asian Journal of Accounting Research, 8(1), 80–93. https://doi.org/10.1108/AJAR-11-2021-0242
Sutmasa, Y. G. (2021). Memastikan Efektivitas Implementasi Kebijakan Publik. Jurnal Ilmiah Cakrawarti, 4(1), 25–36. https://doi.org/10.47532/jic.v4i1.242
Wijayanti, P., Mohamed, I. S., & Daud, D. (2024). Computerized accounting information systems: An application of task technology fit model for microfinance. International Journal of Information Management Data Insights, 4(1), 100224. https://doi.org/10.1016/J.JJIMEI.2024.100224
Yuhertiana, I., Arief, L., Akbar, F. S., Puspitasari, D. S., & Popoola, O. M. J. (2020). Government internet financial reporting in the African countries. International Journal of Advanced Science and Technology. http://sersc.org/journals/index.php/IJAST/article/view/10732
