THE IMPACT OF FINANCIAL TECHNOLOGY (FINTECH) ON ACCOUNTING EDUCATION AND PRACTICIONER IN WEST SUMATERA

This study is focused on examining the development of FINTECH in Indonesia, especially in West Sumatra. In particular, this study wants to observe the impacts, opportunities and challenges presented by FINTECH on the field of accounting education and professional accounting profession in West Sumatra. Through literature studies and in-depth interviews with three group of stakeholders (Academician, Professional Accountant, Regulator) in the accounting sector in West Sumatra and applying triangulation analysis, this study found that management in accounting education institutions, practitioners and regulators viewed the development of FINTECH very positively which was not seen as just a challenge but also a good opportunity for accountants and prospective accountants to be able to increase their readiness and capacity to face the era of digital technology. For this reason, the response they have prepared is the preparation of regulations related to the activities of accountants in various fields that relate with the digital world, curriculum development, update and improvement teaching material related to digital technology along with supporting activities such as company visit, workshops and trainings both for the student and the lecturers.