Indrayani, Eko Ganis Sukoharsono, Ali Djamhuri, Roekhudin
Research aims: To explore how disruptive technology impacts digital transformation in accounting and the adaptation of the profession. Design/Methodology/Approach: The study uses an interpretive qualitative approach with phenomenological methodology, collecting data through semi-structured interviews with accountants and auditors. Research findings: Disruptive technologies, like artificial intelligence (AI), blockchain, analytics and decision support, have significantly altered accounting practices, presenting challenges and opportunities to improve efficiency and accuracy in financial reporting. Adapting to these changes is crucial for the accounting profession, requiring developing new data analysis and IT skills through ongoing education programmes for continued success. Theoretical contribution/Originality: Provides insights into the changing accounting profession, emphasising the vital skills needed to succeed in a competitive, digitally transformed environment. Practitioner/Policy implications: These findings significantly impact the accounting profession, offering precise insights into how its future will be shaped. Research limitation: The findings of this research are based on a qualitative approach using semi-structured interviews, which may limit generalisability. © 2025, Faculty of Business and Economics,University of Malaya. All rights reserved.
Department of Accounting, Brawijaya University, East Java, Malang, 65145, Indonesia; Brawijaya University, East Java, Malang, 65145, Indonesia; Doctoral Programme in Accounting, Brawijaya University, East Java, Malang, 65145, Indonesia
