Transisi Akuntansi Menuju Digitalisasi

Anjeli Saputri, N. Fauziyyah
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Abstract

The issue of the end of accounting in the digital era will threaten the existence of the accounting profession itself. The purpose of this study is to provide an overview of the accounting transition process towards digitization both in terms of profession, work assignments, learning process, and other related matters. As well as the strategy of the accounting profession in the digital era. The research method uses descriptive qualitative methods with interview data collection techniques involving accountant educators and accounting students from various public and private universities in Indonesia. The results of this study indicate that digitalization requires the accounting profession to adapt itself to the digital era. The role of the accounting profession, which is no longer focused on journalizing as it used to be, requires them to prepare themselves more maturely to face their main competitors, namely technology and programmers. Currently, at the tertiary level, learning information systems in the accounting major is urgently needed by simultaneously increasing the number of case studies to train creative thinking in decision making to prepare prospective accounting professions in the digital era.
会计转变成数字化
数字时代会计终结的问题将威胁到会计行业本身的生存。本研究的目的是概述会计向数字化过渡的过程,包括专业、工作任务、学习过程和其他相关事项。以及会计行业在数字时代的战略。研究方法采用描述性定性方法,采用访谈数据收集技术,涉及来自印度尼西亚各种公立和私立大学的会计教育工作者和会计学生。研究结果表明,数字化要求会计行业适应数字化时代。会计行业的角色,不再像过去那样专注于记录,要求他们更成熟地准备自己,以面对他们的主要竞争对手,即技术和程序员。目前,在高等教育阶段,迫切需要学习会计专业的信息系统,同时增加案例研究的数量,以培养决策中的创造性思维,为未来的数字时代会计专业做好准备。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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