REVOLUSI AKUNTAN 4.0

Bagas Brian Pratama, Nurafni Eltivia, Kurnia Ekasari

Abstract


Abstrak – Revolusi Akuntan 4.0

Tujuan Utama – Penelitian ini bertujuan untuk menganalisis eksistensi akuntan di masa revolusi industri 4.0 dan bagaimana cara mereka beradaptasi.

Metode – Penelitian ini menggunakan metode studi literatur untuk menjelaskan fenomena akuntansi pasca revolusi industri 4.0. Fenomena ini kemudian disintesis untuk merumuskan model strategi yang tepat dalam mempertahankan eksistensi akuntan.

Temuan Utama - Hasil analisis memberikan gambaran terhadap adanya teknologi yang mampu menyelesaikan proses akuntansi. Hal ini menjadi dasar untuk dilakukannya sebuah revolusi akuntan 4.0. Revolusi ini merupakan proses restrukturisasi akuntansi yang bertumpu pada evolusi pendidikan akuntansi dan peningkatan profesionalisme akuntan.

Implikasi Teori dan Kebijakan – Perubahan teknologi menggeser peran manusia di masa depan. Oleh karena itu perumusan revolusi akuntan 4.0 adalah sebuah strategi dalam menyongsong masa depan.

Kebaruan Penelitian – Penelitian ini memberikan gagasan baru terhadap dunia akuntan dengan gerakan revolusi akuntan 4.0.

 

Abstract – 4.0 Accountants Revolution

Main Purpose - This study aims to analyze the existence of accountants during industrial revolution 4.0 and how they adapt.

Method - This study uses a literature study method to explain the accounting phenomenon after the 4.0 industrial revolution. This phenomenon is then synthesized to formulate an appropriate strategy model in maintaining the existence of accountants.

Main Findings - The analysis results provide an overview of the existence of technology that can complete accounting processes. This technology is the basis for carrying out an accountant revolution 4.0. This revolution is a process of accounting restructuring based on the evolution of accounting education and increasing the professionalism of accountants.

Theory and Practical Implications - Technological changes will shift the role of humans in the future. Therefore, the formulation of the 4.0 accountants revolution is a strategy to evolve the future.

Novelty - This study provides new ideas for the world of accountants with the 4.0 accountants revolution movement.


Keywords


akuntan; masa depan; revolusi industri 4.0; teknologi

Full Text:

PDF

References


Asadollahi-Yazdi, E., Couzon, P., Nguyen, N. Q., Ouazene, Y., & Yalaoui, F. (2020). Industry 4.0: Revolution or Evolution? American Journal of Operations Research, 10(6), 241-268. https://doi.org/10.4236/ajor.2020.106014

Azudin, A., & Mansor, N. (2018). Management Accounting Practices of SMEs: The Impact of Organizational DNA, Business Potential and Operational Technology. Asia Pacific Management Review, 23(3), 222-226. https://doi.org/10.1016/j.apmrv.2017.07.014

Bahador, K. M. K., & Haider, A. (2020). Enhancing Information Technology-Related Skills among Accounting Practitioners. International Journal of Business Information Systems, 35(1), 88-109. https://doi.org/10.1504/IJBIS.2020.109554

Bai, G., Kajiwara, T., & Liu, J. (2016). Measuring the Cost of Individual Disruptions in Multistage Manufacturing Systems. Journal of Management Accounting Research, 28(1), 1-26. https://doi.org/10.2308/jmar-50924

Bhatia, S., & Singh, A. K. (2019). Developments in Artificial Intelligence: A Global Perspective. Delhi Business Review, 20(1), 54-68 . https://doi.org/10.51768/dbr.v20i1.201201914

Bonfield, C. A., Salter, M., Longmuir, A., Benson, M., & Adachi, C. (2020). Transformation or evolution? Education 4.0, Teaching, and Learning in the Digital Age. Higher Education Pedagogies, 5(1), 223-246. https://doi.org/10.1080/23752696.2020.1816847

Boulianne, E. (2016). How Should Information Technology Be Covered in the Accounting Program? Canadian Journal of Administrative Sciences, 33(4), 304-317. https://doi.org/10.1002/cjas.1405

Buchheit, S., Dzuranin, A. C., Hux, C., & Riley, M. E. (2020). Data Visualization in Local Accounting Firms: Is Slow Technology Adoption Rational? Current Issues in Auditing, 14(2), A15-A24. https://doi.org/10.2308/CIIA-2019-501

Bui, B., & Villiers, C. D. (2021). Recovery from Covid-19 Towards a Low-Carbon Economy: A Role for Accounting Technologies in Designing, Implementing and Assessing Stimulus Packages. Accounting and Finance, 61(3), 4789-4831. https://doi.org/10.1111/acfi.12746

Burritt, R., & Christ, K. (2016). Industry 4.0 and Environmental Accounting: A New Revolution? Asian Journal of Sustainability and Social Responsibility, 1(1), 23-38. https://doi.org/10.1186/s41180-016-0007-y

Cetrulo, A., & Nuvolari, A. (2019). Industry 4.0: Revolution or Hype? Reassessing Recent Technological Trends and Their Impact on Labour. Journal of Industrial and Business Economics, 46(3), 391-402. https://doi.org/10.1007/s40812-019-00132-y

Cho, S., Vasarhelyi, M. A., Sun, T., & Zhang, C. (2020). Learning from machine learning in accounting and assurance. Journal of Emerging Technologies in Accounting, 17(1), 1-10. https://doi.org/10.2308/jeta-10718

Closs-Davies, S. C., Merkl-Davies, D. M., & Bartels, K. P. R. (2021). Tax Credits as an Accounting Technology of Government: “Showing My Boys They Have to Work, Because That Is What Happens”. Accounting, Auditing and Accountability Journal, 34(3), 531-557. https://doi.org/10.1108/AAAJ-12-2018-3798

Comiran, F., Fedyk, T., & Ha, J. (2018). Accounting Quality and Media Attention Around Seasoned Equity Offerings. International Journal of Accounting and Information Management, 26(3), 443–462. https://doi.org/10.1108/IJAIM-02-2017-0029

Cong, Y., Du, H., & Vasarhelyi, M. A. (2018). Technological Disruption in Accounting and Auditing. Journal of Emerging Technologies in Accounting, 15(2), 1-10. https://doi.org/10.2308/jeta-10640

Demirkan, S., Demirkan, I., & McKee, A. (2020). Blockchain Technology in the Future of Business Cyber Security and Accounting. Journal of Management Analytics, 7(2), 189-208. https://doi.org/10.1080/23270012.2020.1731721

Dewu, K., & Barghathi, Y. (2019). The Accounting Curriculum and the Emergence of Big Data. Journal of Accounting and Management Information Systems, 18(3), 417-442. https://doi.org/10.24818/jamis.2019.03006

Ding, K., Lev, B., Peng, X., Sun, T., & Vasarhelyi, M. A. (2020). Machine Learning Improves Accounting Estimates: Evidence from Insurance Payments. Review of Accounting Studies, 25(1), 1098–1134 . https://doi.org/10.1007/s11142-020-09546-9

Fordham, D. R., & Hamilton, C. W. (2019). Accounting Information Technology in Small Businesses: An Inquiry. Journal of Information Systems, 33(2), 63-75. https://doi.org/10.2308/isys-51982

Guthrie, J., & Parker, L. D. (2016). Whither the Accounting Profession, Accountants and Accounting Researchers? Commentary and Projections. Accounting, Auditing and Accountability Journal, 29(1), 2-10. https://doi.org/10.1108/AAAJ-10-2015-2263

Heinzelmann, R. (2018). Occupational Identities of Management Accountants: The Role of the IT System. Journal of Applied Accounting Research, 19(4), 465-482. https://doi.org/10.1108/JAAR-05-2017-0059

Iershova, N., Portna, O., Tretyak, V., Moskalenko, K., & Vasyliev, O. (2021). Crisis Management: Innovative Financial and Accounting Technologies. TEM Journal, 10(2), 766-776. https://doi.org/10.18421/TEM102-34

Jain, V., & Ajmera, P. (2020). Modelling the Enablers of Industry 4.0 in the Indian Manufacturing Industry. International Journal of Productivity and Performance Management, 70(6), 1233-1262. https://doi.org/10.1108/IJPPM-07-2019-0317

Kamayanti, A. (2020). To Concur or Conquer? Redirecting [Vocational] Accounting Education. Jurnal Akuntansi Multiparadigma, 11(1), 39–58. https://doi.org/10.21776/ub.jamal.2020.11.1.03

Kordy, K., Bassiouny, A., & Tooma, E. (2020). Valuation Discrepancies in Money Market Funds during Market Disruptions: Evidence from Egypt. Investment Management and Financial Innovations, 17(3), 97-110. https://doi.org/10.21511/imfi.17(3).2020.08

Kotb, A., Abdel-Kader, M., Allam, A., Halabi, H., & Franklin, E. (2019). Information Technology in the British and Irish Undergraduate Accounting Degrees. Accounting Education, 28(5), 445-464. https://doi.org/10.1080/09639284.2019.1588135

Lee, C. S., & Tajudeen, F. P. (2020). Usage and Impact of Artificial Intelligence on Accounting: Evidence from Malaysian organisations. Asian Journal of Business and Accounting, 13(1), 213-239https://doi.org/10.22452/ajba.vol13no1.8

Maffei, M., Casciello, R., & Meucci, F. (2021). Blockchain Technology: Uninvestigated Issues Emerging from an Integrated View within Accounting and Auditing Practices. Journal of Organizational Change Management, 34(2), 462-476. https://doi.org/10.1108/JOCM-09-2020-0264

Marrone, M., & Hazelton, J. (2019). The Disruptive and Transformative Potential of New Technologies for Accounting, Accountants and Accountability: A Review of Current Literature and Call for Further Research. Meditari Accountancy Research, 27(5), 677-694. https://doi.org/10.1108/MEDAR-06-2019-0508

McGuigan, N., & Ghio, A. (2018). Queering Accounting: Opening Up and Connecting Professional Services Firms. Sustainability Accounting, Management and Policy Journal, 9(5), 625-635. https://doi.org/10.1108/SAMPJ-08-2018-0210

McGuigan, N., & Ghio, A. (2019). Art, Accounting and Technology: Unravelling the Paradoxical “in-Between”. Meditari Accountancy Research, 27(5), 789-804. https://doi.org/10.1108/MEDAR-04-2019-0474

Muehlmann, B. W., Chiu, V., & Liu, Q. (2015). Emerging Technologies Research in Accounting: JETA’s First Decade. Journal of Emerging Technologies in Accounting, 12(1), 17-50. https://doi.org/10.2308/jeta-51245

Murphy, D., & Moerman, L. (2018). SLAPPing Accountability Out of the Public Sphere. Accounting, Auditing and Accountability Journal, 31(6), 1774-1793. https://doi.org/10.1108/AAAJ-10-2017-3186

Ong, T., & Djajadikerta, H. G. (2019). Adoption of Emerging Technology to Incorporate Business Research Skills in Teaching Accounting Theory. Journal of Education for Business, 94(7), 480-489. https://doi.org/10.1080/08832323.2019.1574702

Pan, G., & Seow, P. (2016). Preparing Accounting Graduates for Digital Revolution: A Critical Review of Information Technology Competencies and Skills Development. Journal of Education for Business, 91(3), 166-175. https://doi.org/10.1080/08832323.2016.1145622

Penatari, R. I., Setiawan, D., & Suhardjanto, D. (2020). Dinamika Penelitian Sistem Informasi Akuntansi di Indonesia. Jurnal Akuntansi Multiparadigma, 11(1), 159–177. https://doi.org/10.21776/ub.jamal.2020.11.1.10

Phornlaphatrachakorn, K. (2019). Influences of Strategic Management Accounting on Firm Profitability of Information and Communication Technology Businesses in Thailand. International Journal of Business Excellence, 17(2), 131-153. https://doi.org/10.1504/IJBEX.2019.097540

Polimeni, R. S., & Burke, J. A. (2021). Integrating Emerging Accounting Digital Technologies and Analytics into an Undergraduate Accounting Curriculum— A Case Study. Journal of Emerging Technologies in Accounting, 18(1), 159-173. https://doi.org/10.2308/JETA-2020-042

Prajanto, A. P., & Pratiwi, R. D. (2019). Revolusi Industri 4.0: Desain Perkembangan Transaksi dan Sistem Akuntansi Keuangan. Jurnal Ilmu Manajemen dan Akuntansi Terapan, 10(1), 86-96. https://doi.org/10.36694/jimat.v10i1.187

Prasetyo, W. (2019). Akuntansi 4.0: Belajar Transdisipliner Momong, Among, Ngemong. Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 3(3), 217-228. https://doi.org/10.18382/jraam.v3i3.217

Pratama, B. B., Eltivia, N., & Riwajanti, N. I. (2021). Do Covid-19 and Mass Mobility Restriction Affect Inflation Rate ? Empirical Evidence From Indonesia. Journal of Business Management, 2(1), 162–167. https://doi.org/10.47310/iarjbm.2021.v02i01.024

Primasari, D., Rohman, A., & Fuad. (2017). Analysis of Using Accrual Based Accounting System by the Theoretical Approach of Technology Acceptance Model 3. Journal of Applied Economic Sciences, 12(7), 2039-2049.

Prux, P. R., Momo, F. D. S., & Melati, C. (2021). Opportunities and Challenges of Using Blockchain Technology in Government Accounting in Brazil. Brazilian Administration Review, 18(S1), 1-11. https://doi.org/10.1590/1807-7692bar2021200109

Qasim, A., & Kharbat, F. F. (2020). Blockchain Technology, Business Data Analytics, and Artificial Intelligence: Use in the Accounting Profession and Ideas for Inclusion into the Accounting Curriculum. Journal of Emerging Technologies in Accounting, 17(1), 107-117. https://doi.org/10.2308/jeta-52649

Rajput, S., & Singh, S. P. (2019). Industry 4.0 − Challenges to Implement Circular Economy. Benchmarking, 28(5), 1717-1739. https://doi.org/10.1108/BIJ-12-2018-0430

Rymarczyk, J. (2020). Technologies, Opportunities and Challenges of the Industrial Revolution 4.0: Theoretical Considerations. Entrepreneurial Business and Economics Review. 8(1), 185-198. https://doi.org/10.15678/EBER.2020.080110

Sarkar, S., Boss, S. R., & Gray, J. (2021). Pedagogical Practices of Accounting Departments Addressing AACSB Technology Requirements. Issues in Accounting Education, 36(4), 59-85. https://doi.org/10.2308/ISSUES-19-082

Satyawan, M. D., Triani, N. N. A., Yanthi, M. D., Siregar, C. S., Kusumaningsih, A., & Paino, H. (2021). Akselerasi Peran Teknologi dalam Audit saat Covid-19. Jurnal Akuntansi Multiparadigma, 12(1), 186-206. https://doi.org/10.21776/ub.jamal.2021.12.1.11

Shahroom, A. A., & Hussin, N. (2018). Industrial Revolution 4.0 and Education. International Journal of Academic Research in Business and Social Sciences, 8(9), 314-319. https://doi.org/10.6007/ijarbss/v8-i9/4593

Shapiro, D. M. (2015). Assessing Corporate Governance in M&As. Journal of Corporate Accounting and Finance, 26(2), 35-39. https://doi.org/10.1002/jcaf.22017

Silaban, A. (2018). The Integration of Technology Acceptance Model with the Uses and Gratification Theory toward the Intention to Use Accounting Information Technology. Quality - Access to Success, 19(165), 143-149.

Simetinger, F., & Zhang, Z. (2020). Deriving Secondary Traits of Industry 4.0: A Comparative Analysis of Significant Maturity Models. Systems Research and Behavioral Science, 37(4), 663-678. https://doi.org/10.1002/sres.2708

Siti-Nabiha, A. K., & Jurnali, T. (2020). Institutional Work and Implementation of a Performance Measurement and Management System in a Developing Country. Journal of Accounting and Organizational Change, 16(3), 447-467. https://doi.org/10.1108/JAOC-07-2018-0060

Sledgianowski, D., Gomaa, M., & Tan, C. (2017). Toward Integration of Big Data, Technology and Information Systems Competencies into the Accounting Curriculum. Journal of Accounting Education, 38, 81-93. https://doi.org/10.1016/j.jaccedu.2016.12.008

Stainbank, L., & Gurr, K. (2016). The Use of Social Media Platforms in a First Year Accounting Course an Exploratory Study. Meditari Accountancy Research, 24(3), 318-340. https://doi.org/10.1108/MEDAR-08-2015-0051

Tapis, G. P., & Priya, K. (2020). Developing and Assessing Data Analytics Courses: A Continuous Proposal for Responding to AACSB Standard A5. Journal of Emerging Technologies in Accounting, 17(1), 133-141. https://doi.org/10.2308/jeta-52646

Tingey-Holyoak, J. L., Pisaniello, J. D., & Buss, P. (2021). Embedding Smart Technologies in Accounting to Meet Global Irrigation Challenges. Meditari Accountancy Research, 29(5), 1146-1178. https://doi.org/10.1108/MEDAR-03-2020-0835

Wagire, A. A., Rathore, A. P. S., & Jain, R. (2021). Identification and Prioritisation of Challenges to Industry 4.0 Adoption in the Indian Manufacturing Industry. International Journal of Business Excellence, 24(2), 248-274. https://doi.org/10.1504/IJBEX.2021.115750

Wijaya, R. H. (2021). Will Accounting End Soon? Suatu Tinjauan Eksistensi Profesi Akuntansi di Era Digital. Journal of Economic, Management, Accounting and Technology, 4(2), 130-137.. https://doi.org/10.32500/jematech.v4i2.1647




DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.3.31

Refbacks



Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.