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Abstract

The development of artificial intelligence (AI) in accounting as the impact of industrial revolution 4.0 has raised various concerns regarding the future of accountants and the possibility that accountants will be replaced by AI. Businesses are continuously adopting AI globally and particularly in Indonesia, AI adoption raises concerns that accountants will be replaced with AI due to the lack of competence to work with AI. A descriptive study with a quantitative approach was conducted in January 2021 by distributing questionnaires that collected a convenience sample of 476 respondents from universities across Indonesia. The required criteria of respondents are the active Indonesian undergraduate accounting students (class of 2016-2020). Therefore, this research will examine how the AI-based curriculum provided by universities relates to the competency of prospective accountants. The research also examines how the prospective accountants’ competency affects the readiness of accounting students to adapt and work with AI so that their roles are not entirely replaced by AI, especially for Indonesian accounting students as prospective accountants. The last part of this research will underline that the development of AI therefore should not be a concern for the future of accountants and accounting students in Indonesia. However, to have the prospective accountants prepared to work with AI and enter the industry 4.0 workforce after they graduate, the accounting students need to enhance their competencies. The accounting educators also need to enhance their curricula by providing more practice-related courses to improve the capability of accounting students to operate accounting softwares.

Bahasa Abstract

Perkembangan kecerdasan buatan (AI) di bidang akuntansi sebagai dampak dari revolusi industri 4.0 telah menimbulkan berbagai kekhawatiran mengenai masa depan akuntan dan kemungkinan bahwa akuntan akan tergantikan oleh AI. Dengan banyaknya bisnis yang terus mengadopsi AI, baik secara global maupun khususnya di Indonesia, pengadopsian AI ini menimbulkan kekhawatiran bahwa peran akuntan akan digantikan oleh AI karena kurangnya kompetensi akuntan untuk dapat bekerja dengan AI. Studi deskriptif dengan pendekatan kuantitatif dilakukan pada Januari 2021 dengan menyebarkan kuesioner yang mengumpulkan sampel sebanyak 476 responden dari universitas di seluruh Indonesia. Kriteria responden yang dibutuhkan adalah mahasiswa S1 akuntansi Indonesia yang sedang aktif (tahun angkatan 2016-2020). Oleh karena itu, penelitian ini akan mengkaji bagaimana kurikulum berbasis AI yang diberikan oleh perguruan tinggi terkait dengan kompetensi calon akuntan. Penelitian ini juga mengkaji bagaimana kompetensi calon akuntan memengaruhi kesiapan mahasiswa akuntansi untuk beradaptasi dan bekerja dengan AI sehingga perannya tidak sepenuhnya tergantikan oleh AI, khususnya bagi mahasiswa akuntansi Indonesia sebagai calon akuntan. Akhir dari penelitian ini akan menggarisbawahi bahwa perkembangan AI oleh karena itu tidak boleh menjadi perhatian bagi masa depan akuntan dan mahasiswa akuntansi di Indonesia. Namun, agar para calon akuntan lebih siap bekerja dengan AI dan memasuki dunia kerja industri 4.0 setelah mereka lulus, mahasiswa akuntansi masih perlu meningkatkan kompetensinya. Oleh karena itu, para pendidik akuntansi juga perlu meningkatkan kurikulum mereka dengan menyediakan lebih banyak kursus terkait praktik untuk meningkatkan kemampuan mahasiswa akuntansi dalam mengoperasikan perangkat lunak akuntansi.

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