ROBOTIC PROCESS AUTOMATION IN ACCOUNTING CURRICULUM AND PROFESSION

Panji Priyanto, Ni Putu Mila Suhandi

Abstract


Abstrak - Robotic Process Automation dalam Kurikulum dan Profesi Akuntansi

Tujuan Utama - Penelitian ini bertujuan untuk mengusulkan capaian pembelajaran dan penyampaian teknologi robotic process automation untuk dimasukkan dalam kurikulum akuntansi dalam menghadapi tantangan akuntan di masa depan.

Metode – Penelitian ini menggunakan metode wawancara semi struktrur. Adapun informan penelitian ini adalah beberapa pihak dari akademisi dan praktisi.

Temuan Utama – Robotic process automation telah menjadi kebutuhan bagi profesi akuntansi. Perbedaan perspektif antara akademisi dan praktisi akan merugikan kualitas serta kemampuan kerja lulusan akuntansi. Jika ketidakpastian dalam kurikulum akuntansi terus berlanjut, maka profesi akuntan dapat beralih ke TI.

Implikasi Teori dan Kebijakan – Penelitian ini menyerukan memodifikasi sistem kurikulum yang relevan pada pendidikan akuntansi dengan teknologi robotic process automation. Modifikasi ini dilakukan untuk mencapai keseimbangan antara pengetahuan akuntansi yang ada dan keterampilan teknologi informasi yang relevan dengan profesi.

Kebaruan Penelitian – Kebaruan pada penelitian ini adalah dengan membangun capaian pembelajaran kurikulum akuntansi yang mencerminkan robotic process automation.

 

Abstract - Robotic Process Automation in Accounting Curriculum and Profession

Main Purpose - This research aims to propose the learning outcomes and delivery of robotic process automation technology to be included in the accounting curriculum in facing accountant challenges in the future.

Method - This research uses a semi-structured interview method. The informants for this research are several parties from academics and practitioners.

Main Findings – Robotic process automation is necessary for the accounting profession. The difference in perspectives between academics and practitioners will harm accounting graduates' quality and workability. If uncertainty in the accounting curriculum continues, the accounting profession may turn to IT.

Theory and Practical Implications – This research calls for modifying curriculum systems relevant to accounting education with robotic process automation technology. This modification was made to balance existing accounting knowledge and information technology skills pertinent to the profession.

Novelty - The novelty of this research is to build accounting curriculum learning outcomes that reflect robotic process automation.


Keywords


accounting curriculum; accounting profession; robotic process automation; software

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2022.13.3.42

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