UNVEILING THE FUTURE OF ARTIFICIAL INTELLIGENCE TECHNOLOGY: IS THE ACCOUNTANT GENERATION READY?
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Abstract
The rapid development of Artificial Intelligence (AI) has significantly impacted the accounting sector, creating both opportunities and challenges for professionals and students. This study analyzes the readiness of accounting students and practitioners in Indonesia to adopt AI technologies, focusing on their Artificial Intelligence Technology Readiness (AITR). Using the Theory of Planned Behavior (TPB) framework, the study examines the influence of practitioner status, age, gender, technology skill level (TSL), and location on AITR. Data from 100 respondents (students and practitioners) were collected through surveys and analyzed using multiple linear regression with bootstrapping. The research found that students have higher AITR than practitioners, with TSL emerging as the most significant factor. Age, gender, and location show no significant effects. These findings highlight the need for curriculum reforms integrating AI-related skills and practical experiences to meet industry demands. This study provides valuable insights for educators and policymakers to enhance the competencies of future accountants in AI-driven workplaces.
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Yulindisti, E., Ardimansyah, A., Mahendra, F. Y., & Ginting, R. (2024). UNVEILING THE FUTURE OF ARTIFICIAL INTELLIGENCE TECHNOLOGY: IS THE ACCOUNTANT GENERATION READY? . Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 7(2), 529 - 546. https://doi.org/10.29303/akurasi.v7i2.627
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References
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Ajzen, I. (2012). The theory of planned behavior. In Handbook of Theories of Social Psychology: Volume 1 (pp. 438–459). SAGE Publications Ltd. https://doi.org/10.4135/9781446249215.n22
Alghafiqi, B., & Munajat, E. (2022). Impact of artificial intelligence technology on the accounting profession. Berkala Akuntansi Dan Keuangan Indonesia, 7(2), 140–159. https://doi.org/10.20473/baki.v7i2.27934
Ali, S., Javed, H. M. U., & Danish, M. (2021). Adoption of green IT in Pakistan: a comparison of three competing models through model selection criteria using PLS-SEM. Environmental Science and Pollution Research, 28(27), 36174–36192. https://doi.org/10.1007/s11356-020-12163-3
Alshater, M. (2022). Exploring the role of artificial intelligence in enhancing academic performance: a case study of ChatGPT. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4312358
Azzahra, B. (2021). Akuntan 4.0: Roda penggerak nilai keberlanjutan perusahaan melalui artificial intelligence & tech analytics pada era disruptif (accountant 4.0: driving corporate sustainability value through artificial intelligence & tech analytics in the disruptive era). Jurnal Riset Akuntansi Dan Keuangan, 16(2), 87. https://doi.org/10.21460/jrak.2020.162.376
Benbya, H., Pachidi, S., & Jarvenpaa, S. L. (2021). Special issue editorial: artificial intelligence in organizations: implications for information systems research. Journal of the Association for Information Systems, 22(2), 281–303. https://doi.org/10.17705/1jais.00662
Bharadiya, J. P. (2023). A comparative study of business intelligence and artificial intelligence with big data analytics. American Journal of Artificial Intelligence, 7(1), 24–30. https://doi.org/10.11648/j.ajai.20230701.14
Business Insider. (2018). These are the jobs that will be safe from the imminent invasion of robots. http://www.businessinsider.com/jobs-that-will-be-lost-to-robots-2014-1/?IR=T.
Chumaidiyah, E. (2012). The technology, technical skill, and R&D capability in increasing profitability of Indonesia telecommunication services companies. Procedia Economics and Finance, 4, 110–119. https://doi.org/10.1016/S2212-5671(12)00326-7
Damerji, H., & Salimi, A. (2021). The mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting. Accounting Education, 30(2), 107–130. https://doi.org/10.1080/09639284.2021.1872035
Demirkan, S., Demirkan, I., & McKee, A. (2020). Blockchain technology in the future of business cyber security and accounting. Journal of Management Analytics, 7(2), 189–208. https://doi.org/10.1080/23270012.2020.1731721
Fauziyyah, N. (2022). Efek digitalisasi terhadap akuntansi manajemen (the effects of digitalization on management accounting). Jurnal Akuntansi Keuangan Dan Bisnis, Vol. 15 No. 1 (2022), 381–390. https://doi.org/10.35143/jakb.v15i1.5276
Franks, J. A., Davis, E. S., Bhatia, S., & Kenzik, K. M. (2023). Defining rurality: an evaluation of rural definitions and the impact on survival estimates. JNCI: Journal of the National Cancer Institute, 115(5), 530–538. https://doi.org/10.1093/jnci/djad031
Harris, L. (2010). Penilaian diri praktisi dan akademisi akuntansi atas kemampuan di bidang teknologi informasi. Jurnal Akuntansi Multiparadigma. https://doi.org/10.18202/jamal.2010.08.7094
Hasan, A. R. (2022). Artificial intelligence (AI) in accounting & auditing: a literature review. Open Journal of Business and Management, 10(01), 440–465. https://doi.org/10.4236/ojbm.2022.101026
Jin, H., Jin, L., Qu, C., Fan, C., Liu, S., & Zhang, Y. (2022). The impact of artificial intelligence on the accounting industry. https://doi.org/10.2991/assehr.k.220504.103
Kamau, C. (2021). Accounting profession: steps into the future (African perspective). SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3946885
Kusumawardani, A., Dhian Andanarini Minar Savitri, & Aurel Ariandrani. (2024). Exploratory descriptive on the self-confidence of prospective accountants toward economic digitalization. Jurnal Akuntansi, 14(2), 181–190. https://doi.org/10.33369/jakuntansi.14.2.181-190
Lee, C. S., & Tajudeen, F. P. (2020). Usage and impact of artificial intelligence on accounting: 213 evidence from Malaysian organizations. Asian Journal of Business and Accounting, 13(1), 213–240. https://doi.org/10.22452/ajba.vol13no1.8
Li, Z., & Zheng, L. (2018). The impact of artificial intelligence on accounting. Proceedings of the 2018 4th International Conference on Social Science and Higher Education (ICSSHE 2018). https://doi.org/10.2991/icsshe-18.2018.203
Mohammad, S. J., Khamees Hamad, A., Borgi, H., Thu, P. A., Sial, M. S., Alhadidi, A. A., Mohammad, S. J., Hamad, A. K., Borgi, H., Thu, P. A., Sial, M. S., & Alhadidi, A. A. (2020). How artificial intelligence changes the future of the accounting industry. In International Journal of Economics and Business Administration: Vol. VIII (Issue 3).
Nahavandi, S. (2019). Industry 5.0—a human-centric solution. Sustainability, 11(16), 4371. https://doi.org/10.3390/su11164371
Parasuraman, A. (2000). Technology readiness index (Tri). Journal of Service Research, 2(4), 307–320. https://doi.org/10.1177/109467050024001
Pardamean, B., Suparyanto, T., Cenggoro, T. W., Sudigyo, D., Anugrahana, A., & Anugraheni, I. (2021). Model of learning management system based on artificial intelligence in team-based learning framework. 2021 International Conference on Information Management and Technology (ICIMTech), 37–42. https://doi.org/10.1109/ICIMTech53080.2021.9535088
Paschen, J., Wilson, M., & Ferreira, J. J. (2020). Collaborative intelligence: How human and artificial intelligence creates value along the B2B sales funnel. Business Horizons, 63(3), 403–414. https://doi.org/10.1016/j.bushor.2020.01.003
Prakosa, D. K., & Firmansyah, A. (2022). Apakah revolusi industri 5.0 dapat menghilangkan profesi akuntan? (can the Industry 5.0 revolution eliminate the accounting profession?). Jurnalku, 2(3), 316–340. https://doi.org/10.54957/jurnalku.v2i3.282
Rodrigues, A. L., Cerdeira, L., Machado-Taylor, M. de L., & Alves, H. (2021). Technological skills in higher education—different needs and different uses. Education Sciences, 11(7), 326. https://doi.org/10.3390/educsci11070326
Rosi, N. M. K., & Mahyuni, L. P. (2021). The future of accounting profession in the industrial revolution 4.0: meta-synthesis analysis. E-Jurnal Akuntansi, 31(4). https://doi.org/10.24843/eja.2021.v31.i04.p17
Sekaran, U., & Bougie, R. (2016). Research methods for business: a skill building approach. john wiley & sons.
Shahzad, M., Qu, Y., Rehman, S. U., & Zafar, A. U. (2022). Adoption of green innovation technology to accelerate sustainable development in the manufacturing industry. Journal of Innovation & Knowledge, 7(4), 100231. https://doi.org/10.1016/j.jik.2022.100231
Sherif, K., & Mohsin, H. (2021). The effect of emergent technologies on accountant`s ethical blindness. International Journal of Digital Accounting Research, 21, 61–94. https://doi.org/10.4192/1577-8517-v21_3
Stancu, M. S., & Duţescu, A. (2021). The impact of artificial intelligence on the accounting profession, a literature assessment. Proceedings of the International Conference on Business Excellence, 15(1), 749–758. https://doi.org/10.2478/picbe-2021-0070
Sumarna, A. D. (2020). Akuntan dalam industri 4.0: Studi kasus kantor jasa akuntan (kja) di wilayah kepulauan riau (accountants in industry 4.0: a case study of accounting firms in the kepulauan riau region). KRISNA: Kumpulan Riset Akuntansi, 11(2), 100–109. https://doi.org/10.22225/kr.11.2.1255.100-109
Vărzaru, A. A. (2022). Assessing the impact of AI solutions’ ethical issues on performance in managerial accounting. Electronics (Switzerland), 11(14). https://doi.org/10.3390/electronics11142221
Xu, J. J., & Babaian, T. (2021). Artificial intelligence in business curriculum: The pedagogy and learning outcomes. The International Journal of Management Education, 19(3), 100550. https://doi.org/10.1016/j.ijme.2021.100550
Yoon, S. (2020). A study on the transformation of accounting based on new technologies: evidence from Korea. Sustainability, 12(20), 8669. https://doi.org/10.3390/su12208669
Zhang, Y., Xiong, F., Xie, Y., Fan, X., & Gu, H. (2020). The impact of artificial intelligence and blockchain on the accounting profession. IEEE Access, 8, 110461–110477. https://doi.org/10.1109/ACCESS.2020.3000505