Vocational Higher Accounting Education in the Digital Era: Critical Review Opportunities and Challenges

. The digital era has changed the world. Some professions will be wiped out or will grow with technology, and the accounting profession is predicted to be one of the professions that will be significantly impacted. Some accounting tasks will be lost. Accounting vocational education should consider the competencies required in the digital era that must be included in the curriculum. Significant opportunities and challenges emerge from digital disruption and rapid technological development. This research methodology uses the literature review to evaluate the research on the competencies required in the digital era. This study also used primary source data through in-depth interviews and questionnaires given to users to find out the users‟ point of view on competencies required to face the digital era. This research is expected to provide input into the development of accounting vocational education curriculum in producing graduates who are ready to face the digital era in the industrial world.