The future of accountancy profession in the digital era

E.M., Sylvia Fettry; Anindita, Theresia; Wikansari, Rinandita; Sunaryo, Karsam

doi:10.1201/9780429202629-2

Cited by 7 publications

(3 citation statements)

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“…In fact, some studies show that within ten years or so, all companies, even very small and medium-sized enterprises, will not be able to survive without chartered accounting firms. In contrast, firms that have not been able to adapt to the digital age may disappear because of the digital transformation (Fettry, Anindita, Wikansari, & Sunaryo, 2019). Open Journal of Accounting…”

Section: Discussionmentioning

confidence: 99%

The Effect of the Chartered Accountant’s Work on the Sustainability of the Lebanese Companies

Makdissi¹,

Nehme²,

Khawaja³

2020

OJAcct

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This article has been written with the aim of seeing the impact of the chartered accountant on the sustainability of Lebanese companies. In order to respond to this problem, we have presented a general vision of chartered accountants and the importance of their intervention in a company. Then we conducted interviews with fifty chartered accountants with large experience in different regions of the Lebanese territory in order to highlight the different missions they carried out in the Lebanese companies, their role in business continuity and development, how they faced their companies' challenges, what added values they offered to them, which then led us to summarize the tasks chartered accountants saw necessary for the continuity of the companies. We also have visited twelve accounting firms and see the different stages of the accounts' auditing. A questionnaire was prepared in order to collect all needed information. We distributed it to one hundred thirty companies in different regions with the aim of seeing the role played by the chartered accountants, the missions they carried out, the essential tasks to the companies' sustainability as well as other questions enriching our study which we have presented in this article.

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Section: Discussionmentioning

confidence: 99%

The Effect of the Chartered Accountant’s Work on the Sustainability of the Lebanese Companies

Makdissi¹,

Nehme²,

Khawaja³

2020

OJAcct

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“…Digitalization has also changed the way people think and practice accounting (Fettry et al, 2018). As the accounting profession adopts technology, the number of jobs for accountants with programming and analytical skills is expected to decrease.…”

Section: Digitalization Of the Accounting Professionmentioning

confidence: 99%

Green and Digital Transitions

2024

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In our study, we review the framework of questionnaire research methods suitable for analyzing the consumer acceptance of vehicle industry innovations, more specifically, of autonomous vehicles. Our aim is to identify the most widely used research models and examine which variables affect consumer acceptance of self-driving technologies to the greatest extent. The various modified versions of the TAM and UTAUT models are the most commonly used models to address the topic in the literature. Both models are characterized by the attempt to predict a consumer's behavioral intention based on the specificities of a technology. Due to the difficulties of prior testing of self-driving technologies, it is worth reviewing these methods from the aspect of how suitable they are for capturing the consumer acceptance of this technology and through what adaptation measures. We do not aim to question the validity of researching the topic by questionnaire surveys, but we find it important to emphasize the significance of cautious adaptation. In the present paper, we intend to provide a methodological basis for future research related to autonomous technology by revising the TAM and UTAUT methods.

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“…Digitalization of business processes can also cut company operating costs and of course this is beneficial for companies so that companies are interested in immediately moving from the manual era to the digital era (Questibrilia, 2019). With the push toward digitalization of the accounting profession, the accounting industry is anticipated to undergo parallel transformations (Duong & Fledsberg, 2019), it is expanding and improving (Awang et al, 2022), the accounting practices have also changed (Fettry et al, 2019). According to Kruskopf et al (2020), it is no wonder that the existence of this digital era will change the world of accounting and auditing.…”

Section: Digital Eramentioning

confidence: 99%

Perception On Accountant’s Roles In The Digital Era: Does It Matter For Z Generation?

Meyliana

Rasni

Tan

2023

JAM

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Penelitian ini bertujuan untuk mengukur empat faktor yang dapat mempengaruhi niat calon mahasiswa generasi Z untuk memilih jurusan akuntansi sebagai jalur karir. Tiga fakor berasal dari Theory of Planned Behavior sedangkan faktor keempat adalah Digital Era. Data penelitian diperoleh melalui kuesioner yang dibagikan kepada 193 siswa SMA kelas XII di Bandung sebagai calon siswa. Hasil kuesioner diolah menggunakan skala Likert dan Regresi Linier Berganda. Hasil pengujian menunjukkan bahwa keempat variabel independen berpengaruh signifikan terhadap niat calon mahasiswa dalam memilih jurusan akuntansi sebagai jaur karir. Namun pengujian secara parsial menunjukkan bahwa hanya variabel sikap yang berpengaruh signifikan terhadap niat calon mahasiswa dalam memilih jurusan akuntansi. Kesimpulan dari hasil penelitian ini sejalan dengan karakter generasi Z yang menyukai kebebasan dan tidak menyukai otoritas, sehingga hanya sikap sebagai pertimbangan pribadi yang mempengaruhi keputusan mereka. Selain itu, hasil penelitian ini mengungkapkan bahwa faktor era digital tidak berpengaruh terhadap minat mereka dalam memilih jurusan akuntansi yang sejalan dengan karakteristik generasi Z yang dikenal dengan generasi mobile. Generasi ini yang tumbuh dengan kemajuan teknologi dan menjadikan teknologi sebagai bagian dari dirinya agar era digital tidak menjadi faktor penghambat yang dapat mempengaruhi minat Generasi Z dalam memilih jurusan akuntansi.Kata Kunci: Teori Perilaku yang Direncanakan, Generasi Z, Era Digital, dan Jurusan Akuntansi

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The future of accountancy profession in the digital era

Cited by 7 publications

References 0 publications

The Effect of the Chartered Accountant’s Work on the Sustainability of the Lebanese Companies

The Effect of the Chartered Accountant’s Work on the Sustainability of the Lebanese Companies

Green and Digital Transitions

Perception On Accountant’s Roles In The Digital Era: Does It Matter For Z Generation?

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