Mempertanyakan Eksistensi Profesi Akuntan Dalam Industri 4.0: Pendekatan Scoping Review

Yasmi Nurdin, Dian Novita, Muhammad Irdam Ferdiansah


The industrial revolution 4.0 illustrates that all work will be replaced by robots or machines that have artificial intelligence (AI) systems. Now, some human jobs have indeed been replaced by computers and machines. The accounting revolution 4.0 is a new concept that leads to a massive change in the world of accountants. There are three things that need to be considered in the accounting revolution 4.0 to be compatible with the industrial revolution 4.0. The first is a change in accounting processes and systems to support the conditions faced in the future industrial world. Shifting the old paradigm regarding the science and function of accounting is the basis for creating a new paradigm for the science and function of accounting in the future. A new paradigm that requires the involvement of technology in every process and at the same time strengthening the character of accountants will be the main weapon. This new paradigm will shape a different business atmosphere, especially from an accounting point of view. The second stage is the implementation of a new paradigm for accounting professionals. At this point, increasing the standardization and competence of accountants is very important to do. The capability of a professional accountant is now not only a technical worker and bookkeeper but has increased to the stage of strategic decision-making by utilizing the latest technology.


accountant, artificial intelligence, revolution 4.0

Full Text:



Arksey, H., Malley, L. O., Arksey, H., & Malley, L. O. (2005). Scoping studies: towards a methodological framework Scoping Studies : Towards a Methodological Framework. International Journal of Social Research Methodology, 8(1), 19–32.

Closs-Davies, S. C., Merkl Davies, D. M., & Bartels, K. P. R. (2021). Tax Credits as an Accounting Technology of Government: “Showing My Boys They Have to Work, Because That Is What Happens”. Accounting, Auditing and Accountability Journal, 34(3), 531-557.

Comiran, F., Fedyk, T., & Ha, J. (2018). Accounting Quality and Media Attention Around Seasoned Equity Offerings. International Journal of Accounting and Information Management, 26(3), 443–462.

Craigen, D., Diakun-thibault, N., & Purse, R. (2014). Defining Cybersecurity. Technology Innovation Management Review, 4(10), 13–21.

Firmansyah, A., & Prakosa, D. K. (2021). Edukasi terkait optimalisasi peran profesi akuntan pada era revolusi industri 4.0 dan tantangan society 5.0. Pengmasku, 1(2), 69–76.

Kagan, J. (2020). Accountant.

Kamayanti, A. (2020). To Concur or Conquer? Redirecting [Vocational] Accounting Education. Jurnal Akuntansi Multi paradigma, 11(1), 39–58.

Kotb, A., Abdel-Kader, M., Allam, A., Halabi, H., & Franklin, E. (2019). Information Technology in the British and Irish Undergraduate Accounting Degrees. Accounting Education, 28(5), 445-464.

Mccarthy,J.(2007).What is artificial intelligence?

McGuigan, N., & Ghio, A. (2019). Art, Accounting and Technology: Unravelling the Paradoxical “in-Between”. Meditari Accountancy Research, 27(5), 789-804.

Murphy, D., & Moerman, L. (2018). Slapping Accountability Out of the Public Sphere. Accounting, Auditing and Accountability Journal, 31(6), 1774-1793.

Prajanto, A. P., & Pratiwi, R. D. (2019). Revolusi Industri 4.0: Desain Perkembangan Transaksi dan Sistem Akuntansi Keuangan. Jurnal Ilmu Manajemen dan Akuntansi Terapan, 10(1), 86-96.

Prasetyo, W. (2019). Akuntansi 4.0: Belajar Transdisipliner Momong, Among, Ngemong. Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 3(3), 217-228.

Primasari, D., Rohman, A., & Fuad. (2017). Analysis of Using Accrual Based Accounting System by the Theoretical Approach of Technology Acceptance Model 3. Journal of Applied Economic Sciences, 12(7), 2039-2049.



  • There are currently no refbacks.

Jurnal Akuntansi dan Pajak, ISSN 1412-629X l E-ISSN 2579-3055

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
web analytics

pengeluaran macau