The Application Of Educational Accounting In Facing Work Challenges At Industry 4.0 For Modern Accountant

Authors

  • Novita Aprilia Universitas Negeri Surabaya
  • Evelyn Febrina Ret Herdyane Universitas Negeri Surabaya

Keywords:

Accountant, Accounting, Industrial Revolution

Abstract

This study aims to examine the application of educational accounting in facing work challenges at Industry 4.0 for modern accountants. The research used by researchers is a Systematic Literature Review with data obtained from journals and research articles from 2020-2023. The data source platform used in this study is Google Scholar. The results of this study indicate that business development is currently in the Industrial Revolution 4.0 stage focusing on developing digital-based business processes and products. So that in the process higher education is not just a place, where students gain knowledge and skills but also a provision for students to complete the industrial era, especially the role of accounting education in it. Based on the study it was found that technological developments, such as AI, will have a significant impact on professional accounting services in the future. There is a need for new skills and knowledge required to deal with this change. The conclusions from the analysis carried out are; the strength that can be developed is that human analytical skills are still very much needed even though some of the accountant jobs will be replaced automatically. The opportunities that exist are several accounting professions that still exist despite technological changes.

Downloads

Download data is not yet available.

References

Aguiar, Gisleise, Gouveia, Luis, & Rodrigues, Fabio. (2021). Accounting Professionals and Digital Maturity: insight from the reflections of digital transformation / Profissionais Contábeis e Maturidade Digital: insights sobre os reflexos da transformação digital. Brazilian Journal of Business, 3(4), 3009–3029. https://doi.org/10.34140/bjbv3n4-017

Arifin, Syamsul, Pratama, Devangga Putra Adhitya, & Utomo, Priyo. (2023). Pengantar Statistika: Teori dan Metode Ekonomi Terapan. Surabaya: CV. Pena Jaya Pers.

Chigbu, Bianca Ifeoma, Ngwevu, Viwe, & Jojo, Avela. (2023). The effectiveness of innovative pedagogy in the industry 4.0: Educational ecosystem perspective. Social Sciences & Humanities Open, 7(1), 100419. https://doi.org/10.1016/j.ssaho.2023.100419

Damayanti, Cacik Rut. (2019). Accounting and Its Challenges in the New Era. Annual International Conference of Business and Public Administration, 93(AICoBPA 2018), 81–83. https://doi.org/10.2991/aicobpa-18.2019.19

Gonçalves, Maria José Angélico, da Silva, Amélia Cristina Ferreira, & Ferreira, Carina Gonçalves. (2022). The Future of Accounting: How Will Digital Transformation Impact the Sector? Informatics, 9(1), 1–17. https://doi.org/10.3390/informatics9010019

Harti, Sakti, Norida Canda, Sudarwanto, Tri, Pratama, Devangga Putra Adhitya, & Habibah, Isna Aulia Nur. (2022). Pelatihan Pembuatan LKPD Ekonomi Berbasis Aplikasi Digital Pada Guru-Guru SMA Di Kabupaten Lamongan. SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan, 6(4), 2169–2177.

Ismail, Zuriadahbinti, Ahmad, Anis Suriati, & Ahmi, Aidi. (2020). Perceived employability skills of accounting graduates: The insights from employers. Elementary Education Online, 19(4), 36–41. https://doi.org/10.17051/ilkonline.2020.04.104

Jabin, Shahima. (2021). Tthe Impact of COVID- 19 on the Accounting Profession in Bangladesh. Journal of Industrial Distribution & Business, 12(7), 7–14.

Khalid Khan, Ahmad, Mohammad Faisal, Syed, & Abdulrahman Ageeli Assistant Professor, Ather. (2021). A Changing Role of Artificial Intelligence in the Function of an Accountant since Ancient Times in the Perspective of International Accounting Standard. Journal of Positive School Psychology, 2022(5), 2557–2565.

Kruskopf, Shawnie, Lobbas, Charlotta, Meinander, Hanna, Söderling, Kira, Martikainen, Minna, & Lehner, Othmar. (2020). Digital accounting and the human factor: Theory and practice. ACRN Journal of Finance and Risk Perspectives, 9(1), 78–89. https://doi.org/10.35944/JOFRP.2020.9.1.006

Lutfiati Rohmah, Khaula, Arisudhana, Aditya, & Septa Nurhantoro, Tri. (2022). The Future of Accounting With Artificial Intelligence: Opportunity And Challenge. International Conference on Information Science and Technology Innovation (ICoSTEC), 1(1), 87–91. https://doi.org/10.35842/icostec.v1i1.5

Makarenko, Inna, & Plastun, Alex. (2017). The role of accounting in sustainable development. Accounting and Financial Control, 1(2), 4–12. https://doi.org/10.21511/afc.01(2).2017.01

Malau, Melinda. (2021). Analysis of the Accounting Learning Digital Disruptive in Industrial Revolution 4.0 and Society 5.0. Proceedings of the 2nd Annual Conference on Blended Learning, Educational Technology and Innovation (ACBLETI 2020), 560(Acbleti 2020), 276–281. https://doi.org/10.2991/assehr.k.210615.054

Melnyk, Natalya, Trachova, Dar’ya, Kolesnikova, Olena, Demchuk, Olena, & Golub, Natalia. (2020). Accounting trends in the modern world. Independent Journal of Management & Production, 11(9), 2403–2416. https://doi.org/10.14807/ijmp.v11i9.1430

Meraghni, Oualid, Bekkouche, Latifa, & Demdoum, Zakaria. (2021). Impact of Digital Transformation on Accounting Information Systems – Evidence from Algerian Firms. Economics and Business, 35(1), 249–264. https://doi.org/10.2478/eb-2021-0017

Mujiono, Mia Novinda. (2021). The Shifting Role of Accountants in the Era of Digital Disruption. International Journal of Multidisciplinary: Applied Business and Education Research, 2(11), 1259–1274. https://doi.org/10.11594/10.11594/ijmaber.02.11.18

Nuryadi, Kurniawati, A, Widya Nurjannah, Arifin, Syamsul, Pratama, Devangga Putra Adhitya, & Hedriawan, Ayi. (2023). A Case Study Online Marketing Strategy in Increasing Sales Volume in Elvin Snack SMEs. Progress Conference, i(1), 244–250.

Onyshchenko, Oksana, Shevchuk, Kateryna, & Shara, Yevheniia. (2022). Industry 4.0 And Accounting: Directions, Challenges, Opportunities. Independent Journal Of Management & Production, (May), 161–195. https://doi.org/10.14807/ijmp.v

Persulessy, Grace, & Kusumawati, Andi. (2022). The Challenge Identification of Government Accountant in Virtual Era. Journal of Entrepreneurship, 1(3), 1–15.

Pratama, Devangga Putra Adhitya, & Sakti, Norida Canda. (2020). Pengembangan Media Pembelajaran Handout Digital Berbasis Android. Jurnal Pendidikan Ekonomi Undiksha, 12(1), 15. https://doi.org/10.23887/jjpe.v12i1.25327

Pratama, Devangga Putra Adhitya, Sakti, Norida Canda, & Listiadi, Agung. (2022). Pengembangan Media Pembelajaran Interaktif Berbasis Mind Mapping pada Era Pembelajaran Jarak Jauh. Jurnal Pendidikan Ekonomi Undiksha, 14(1), 146–159. https://doi.org/10.23887/jjpe.v14i1.47710

Razali, Fatin Adilah, Jusoh, Mohd Abdullah, Abu Talib, Shafinaz Lyana, & Awang, Naqiah. (2022). The Impact of Industry 4.0 Towards Accounting Profession and Graduate’s Career Readiness: A Review of Literature. Malaysian Journal of Social Sciences and Humanities (MJSSH), 7(7), e001624. https://doi.org/10.47405/mjssh.v7i7.1624

Riadi, Sugeng. (2020). Chartered Accountant, Asean Economic Community and Industry 4.0. Jurnal Akuntansi, 12(2), 223–232. https://doi.org/10.28932/jam.v12i2.2468

Riadi, Sugeng. (2022). Digitalization Era: How is the Future of Accountant. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 18(1), 85–90.

Rosi, Ni Made Kariana, & Mahyuni, Luh Putu. (2021). The Future Of Accounting Profession in The Industrial Revolution 4.0: Meta- Synthesis Analysis. E-Jurnal Akuntansi, (March), 1–19.

Solikhatun, Ismi, Sari, Ratna Candra, & Nurfatmawati, Lisa. (2020). Accounting Profession and Industrial Revolution Era 4.0: Opportunity or Threat? Journal of Accounting and Business Education, 5(September), 38–53.

Srinath, T. K., & Swathi, S. (2022). Trends in Accounting Information System : Opportunities and Challenges in MSMEs Dr . Srinath T K Associate Professor , Research Guide Jain CMS Business School Mobile : 9880034190 Research Scholar , UOM Al-Ameen Research Foundation Mobile : 9945383140. Journal of Cotemporary Issues in Business and Government, 28(03), 658–668. https://doi.org/10.47750/cibg.2022.28.03.051

Utomo, Priyo, & Pratama, Devangga Putra Adhitya. (2024). The Impact Of Compensation , Leadership And Motivation As Mediation On Employee Performance : A Study Of Arthenis Travel Corporation. Jurnal Ekonomi, 13(02), 1652–1666. https://doi.org/10.54209/ekonomi.v13i02

Vărzaru, Anca Antoaneta. (2022). Assessing Digital Transformation of Cost Accounting Tools in Healthcare. International Journal of Environmental Research and Public Health, 19(23). https://doi.org/10.3390/ijerph192315572

Zaman, Komarun, & Pratama, Devangga Putra Adhitya. (2023). Improving The Efficiency Of Payroll And Wage Processes In Surabaya’s Creative Industries: Could Management Accounting Information System Do It? International Journal of Global Accounting, Management, Education, and Entrepreneurship, 4(1), 22–31. Retrieved from https://jurnal.stiepemuda.ac.id/index.php/ijgame2/article/view/87

Zaman, Komarun, Setyowati, Lis, & Pratama, Devangga Putra Adhitya. (2024). Utilization of Flipbook Audio-Visual in Ebook Innovation to Improve Student Understanding for Accounting Subjects in SMK Arif Rahman Hakim SUrabaya. International Journal of Economics, Science, and Education, 1(2), 81–87.

Zhu, Limin Priscilla. (2023). Strategies to Improve Digital Skills for Accountants. Journal of Finance and Accountancy, 32, 1–23.

Downloads

Published

2024-10-02

How to Cite

Aprilia, N., & Herdyane, E. F. R. (2024). The Application Of Educational Accounting In Facing Work Challenges At Industry 4.0 For Modern Accountant. International Journal of Economics, Science, and Education, 1(4), 141–148. Retrieved from https://jurnal.penajaya-pers.com/index.php/ijese/article/view/28