Research Article
Digital Technology Hegemony On The Role Of Accounts
@INPROCEEDINGS{10.4108/eai.10-8-2022.2320907, author={Diyah Probowulan and Rendy Mirwan Aspirandi}, title={Digital Technology Hegemony On The Role Of Accounts}, proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2022}, month={8}, keywords={hegemony digital technology role of accountants concept paper}, doi={10.4108/eai.10-8-2022.2320907} }- Diyah Probowulan
Rendy Mirwan Aspirandi
Year: 2022
Digital Technology Hegemony On The Role Of Accounts
ICBAE
EAI
DOI: 10.4108/eai.10-8-2022.2320907
Abstract
Science and technology have substantially changed human culture and behavior. Digital hegemony of technology greatly affects the need for human labor which is starting to be replaced by technology. The concept paper aims to discuss the changing role of accountants over time along with the occurrence of digital technology hegemony from what used to be a lot of clerical accounting jobs to jobs that require more judgment, discretion, innovation/creation, and are more strategic. Indeed, repetitive, mechanistic, predictable and uncomplicated work has been and will continue to be replaced by the role of machines, computers and robots. Likewise in the context of auditing. Even machines, computers, or robots that have been programmed with artificial intelligence will not be able to perform as well as a professional accountant. Technology will never be able to replace it. The work of accountants shifted to matters closely related to judgment and discretion, and the accounting profession had to broaden its expertise.
