Challenges and Opportunities for Accounting in Facing Accounting Digitalization

Authors

  • Ravina Alya Lubis Universitas Muslim Nusantara Al-Washliyah, Medan
  • Azarine Aprilla Kirana W Universitas Muslim Nusantara Al-Washliyah, Medan
  • Atika Farandina Rangkuti Universitas Muslim Nusantara Al-Washliyah, Medan
  • Debbi Chyntia Ovami Universitas Muslim Nusantara Al-Washliyah, Medan

Keywords:

Accounting Digitalization, Accountant Roles, Digital Competence, Professional Transformation, Challenges and Opportunities

Abstract

This research aims to examine how digitization affects the role and competencies of accountants in Indonesia, with a focus on emerging challenges and opportunities. Through a literature review of national and international journals between 2018 and 2024, this study describes the shift in the role of accountants from routine tasks to strategic functions such as data analysis and decision-making. Although this transformation brings benefits such as operational efficiency and improved financial reporting quality, there are obstacles such as low digital competencies and infrastructure limitations. Therefore, improving digital literacy, updating educational curricula, and policy support are key to ensuring that the accounting profession in Indonesia can adapt and remain competitive in the digital age. This study emphasizes the importance of efforts to improve digital literacy among accountants, adapting accounting education curricula to be more responsive to technological developments, and the need for policy support that drives comprehensive digital transformation so that accounting practices in Indonesia can develop and remain competitive in the future.

 

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Published

2025-07-31

Issue

Vol. 3 No. 1 (2025): SAINTEKS PROCEEDING - JULY 2025

Section

Articles