Accountant Strategies In The Digital EraA Literature Study on the Challenges of Digital Technology to the Accounting Profession

Abstract

This study aims to analyze and formulate strategies that can be applied by accountants in dealing with fundamental changes in accounting activities along with the development of digital technology. The type of this research is descriptive qualitative using secondary data in the form of literature collected using study documentation from the internet. Research data was collected using two stages of data collection method, namely: First, identifying literature that has relevance to this study; Second, categorize the literature according to the topics to be discussed. The data that has been collected is then analyzed using qualitative techniques with the stages of analysis consisting of data analysis, data reduction, and conclusion drawing.

The results of the study shows that accountants need to implement three main strategies to deal with fundamental changes in the accounting process due to the development of digital technology. The three strategies include: 1) Maintaining the compatibility of the profession of accountants with the development of digital technology; 2) Increase the knowledge, ability and mastery of digital technology; and 3) Anticipating the three basic demands of the company or the accountant's client for the application of digital technology.

 Keywords: Accountant Strategy, Digital Technology, Accounting Profession