Challenges of the Accounting Profession in the Era of the Industrial Revolution 4.0

In the current industrial era, namely 4.0, it greatly facilitates the industrial world and human work and brings changes in human work adjustments. Where there are many changes in human life, for example in communication and data processing, both for individuals and for companies [1]. The characteristic of the industrial revolution 4.0 is the emergence of many applied technologies, such as the internet of things, cloud computing, Big Data, and artificial intelligence which as a whole can change business models and production patterns, especially in various industrial sectors [4]. In the current era of the industrial revolution, it is a challenge that is not easy and difficult for accountants as there is a lot of information technology present because financial transactions do not only use cash, but also use digital money [1]. The research objectives in this paper are to determine the role of accountants in the era of the industrial revolution 4.0 and to find out how accountants challenge the industrial revolution 4.0. The data in this study were obtained from library sources such as collecting journals, websites, and related party documents, and sources from other media that can support the completeness of research data so that this research can run correctly and according to reality.