Menuju Akuntan Digital: Model Kompetensi dan Strategi Adaptasi di Era Ekonomi Digital

Andrianto Andrianto, Bagus Pribadi, Muh. Nashiruddin Darajat

Abstract


This study aims to explore the accounting profession's adaptation strategies amidst changes in digital technology and identify new roles for accountants in the digital economy. A qualitative approach using grounded theory was used, and data was obtained through in-depth interviews with accounting academics and practitioners, as well as analysis of relevant literature. This approach was chosen to delve deeply into the dynamics, perceptions, and subjective experiences of accountants in navigating digital transformation. The results indicate that accountants are being required to transform into financial data analysts, digital internal control system developers, and ESG (Environmental, Social, and Governance)-based sustainability reporting consultants. The emerging need for more transparent, real-time, and data-driven reporting expands the strategic role of accountants in business decision-making. The theory developed from these findings suggests that digital adaptation is a continuous process that requires systemic support from educational institutions, professional organizations, and regulators. This study confirms that without a structured adaptation strategy, the accounting profession risks being left behind in the digital economy ecosystem

Keywords


digital accounting, grounded theory, professional adaptation, digital economy, ESG reporting.

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DOI: http://dx.doi.org/10.33087/ekonomis.v10i2.2834

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