![]() |
[email protected] |
![]() |
3275638434 |
![]() |
![]() |
Paper Publishing WeChat |
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Adryanni Manurung, Nengsyh Untari Panjaitan, Iskandar Muda, Erlina
Full-Text PDF
XML 20 Views
DOI:10.17265/1548-6583/2025.03.0011
Department of Accounting, Universitas Sumatera Utara, Medan Campus, Sumatera, Indonesia
The rapid advancement of Artificial Intelligence (AI) and automation has significantly transformed the accounting profession, shifting the role of accountants from routine data processors to strategic decision makers and ethical stewards of technology. This conceptual study explores how AI and automation are reshaping accounting tasks, transforming required competencies, and redefining professional responsibilities. By analyzing relevant literature and theoretical frameworks, this paper identifies the evolving skill sets, both technical such as data analytics and AI literacy, and nontechnical such as critical thinking and ethical judgment, that are essential for modern accountants. The study also emphasizes the importance of continuous education, ethical integrity, and adaptive learning in navigating the digital transformation of accounting. Ultimately, this paper contributes to a deeper understanding of how accountants can maintain relevance and add value in an increasingly automated and data driven environment.
artificial intelligence, automation, accountant, role transformation, accounting skills
Adeola, Olubusola, Noluthando, Chidera, Oluwafunmi, & Kehinde. (2024). World journal of advanced research and reviews 21 no. https://pdfs.semanticscholar.org/e637/9701c80f301cb8458129545316e1044df8df.pdf
Akerkar. (n.d.). Artificial intelligence for business. https://link.springer.com/content/pdf/10.1007/978-3-319-97436-1.pdf
Amy, & Ashley. (2022). Artificial intelligence: Reshaping the accounting profession and the disruption to accounting education. https://publications.aaahq.org/jeta/article-abstract/19/1/53/157
Bryan, Marie, Jenny, Irene, & Naomi. (2009). Accounting for the future more than numbers volume 2 strategies for embedding nontechnical skills into the accounting curricula. https://figshare.swinburne.edu.au/articles/report/Accounting_for_the_future_more_than_numbers_volume_2_strategies_for_embedding_non-technical_skills_into_the_accounting_curricula/26290828
C., L., & Mitton. (n.d.). Analysis for financial management. https://elib.vku.udn.vn/bitstream/123456789/4253/1/2023.%20Analysis%20for%20Financial%20Management%20%2813th%20Edition%29.pdf
Georgios, & Georgios. (2024). The role of Big Data Analytics in financial decision making and strategic accounting. https://www.techniumscience.com.techniumscience.pluscommunication.eu/index.php/business/article/view/11877
Habbe, A. H., Prawira, I. F. A., Muda, I., Hasibuan, R. M., & Dhumale, N. R. (2023). Machine learning pose detection kit implementation in Taspen Android Application. In 2023 Third International Conference on Artificial Intelligence and Smart Energy (ICAIS) (pp. 554-558). IEEE. https://ieeexplore.ieee.org/abstract/document/10073816 or https://ieeexplore.ieee.org/search/searchresult.jsp?newsearch=true&queryText=ABDUL%20hamid%20habbe
Iqbal, ications, & lligent. (2022). AI-based modeling: techniques, applications and research issues towards automation, intelligent and smart systems. https://link.springer.com/article/10.1007/s42979-022-01043-x
Jaichandran, R., Rayavarapu, S., Salve, A. R., Rajagopal, M., Prasad, G. N. R., & Muda, I. (2022). Artificial intelligence and machine learning-based systems for controlling medical robot beds for preventing bedsores. In 2022 5th International Conference on Contemporary Computing and Informatics (IC3I) (pp. 2105-2109). IEEE. https://ieeexplore.ieee.org/abstract/document/10073403
Justine. (n.d.). 378382. https://dl.acm.org/doi/abs/10.1145/3364335.3364345
Lawrence, Chinonye, & Noluthando. (2024). World Journal of Advanced Research and Reviews 22 no. https://wjarr.co.in/wjarr-2024-1156
Lugova. (2023). Soft skills of a modern successful accountant. http://dspace.mnau.edu.ua/jspui/handle/123456789/13719
Nadira. (2023). Indonesian Interdisciplinary Journal of Sharia Economics IIJSE 6 no. https://www.e-journal.uac.ac.id/index.php/iijse/article/view/4391
Norlaila, Eley, Indra, Noor, Noryati, & Nur. (2022). Management Accounting Review 21 no. https://mar.uitm.edu.my/images/Vol-21-3/07.pdf
Ong. (n.d.). PhD diss. http://eprints.utar.edu.my/820/1/A_Study_of_The_Importance_of__Non-Technical_Skill_for_Accounting_Fresh_Graduates_in_Malaysia_08UKM08070_.pdf
Radanliev. (2024). Integrated cybersecurity for metaverse systems operating with artificial intelligence blockchains and cloud computing. https://www.frontiersin.org/articles/10.3389/fbloc.2024.1359130/full
Rajesh, & Durgesh. (2019). The future digital work force robotic process automation RPA. https://www.scielo.br/j/jistm/a/m7cqFWJPsWSk8ZnWRN6fR5m/
Rajagopal, M., Hinge, P., Srinivas, K., Palav, M. R., Balaji, P., & Muda, I. (2022). Artificial intelligence & data warehouse regional human resource management decision support system. In 2022 5th International Conference on Contemporary Computing and Informatics (IC3I) (pp. 2110-2113). IEEE. https://ieeexplore.ieee.org/abstract/document/10073122
Schweitzer. (2024). Journal of Accounting Ethics Public Policy JAEPP 25 no. https://jaepp.org/index.php/jaepp/article/view/349
Scott, & Ainslie. (2018). The rising tide of artificial intelligence and business automation: Developing an ethical framework. https://www.sciencedirect.com/science/article/pii/S0007681318301046
Shapiro. (1998). Accounting Organizations and Society 23 no. https://www.sciencedirect.com/science/article/pii/S0361368297000615
Simon, Prisca, Azeez, & Oluwatoyin. (2024). World Journal of Advanced Research and Reviews 21 no. https://wjarr.co.in/wjarr-2023-2721
Vatche, Rania, Yasaman, Vinod, Yara, & Merve. (n.d.). From Robotic Process Automation to Intelligent Process Automation Emerging Trends. https://link.springer.com/chapter/10.1007/978-3-030-58779-6_15