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All Journal Ekopedia: Jurnal Ilmiah Ekonomi
Taufikurahman Taufikurahman
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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Revolusi Peran dan Transformasi Kompetensi Akuntan di Era Generative AI: Sebuah Studi Kepustakaan Taufikurahman Taufikurahman; Masyhuri Masyhuri
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/dfbj1883

Abstract

The boom in generative AI has sparked a major transformation as well as concerns about the potential obsolescence of traditional accountants due to automation. This study aims to formulate the competency transformation required of accountants to address this digital disruption. Using a qualitative approach with library research methods, this article conducts a systematic content analysis of reputable scientific literature in academic databases. The results indicate that automation has already taken over rule-based administrative and clerical tasks (bookkeeping). Consequently, a new skill gap has emerged in the areas of technological literacy, emotional intelligence, and cybersecurity. As a solution, a synergistic competency transformation model is proposed through the revitalization of higher education curricula based on the 5.0 Era, as well as the strengthening of digital standards and codes of ethics by professional organizations. In conclusion, technology does not eliminate the accounting profession; rather, it revolutionizes the role of accountants from mere financial data processors into resilient and ethical strategic business advisors.
Co-Authors masyhuri masyhuri