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p-Index From 2021 - 2026
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All Journal International Journal of Social Science Journal of Innovation Research and Knowledge
Amelia Rizky Alamanda
Accounting Department, Faculty of Economics and Business, Padjadjaran University
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Remote and Hybrid Working in the Accounting Profession: A Preliminary Systematic Literature Review Amelia Rizky Alamanda
International Journal of Social Science Vol. 6 No. 1 (2026): June 2026
Publisher : Bajang Institute

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Abstract

Remote and hybrid working have become increasingly relevant to the accounting profession, yet evidence on their implications remains fragmented across professional contexts and outcomes. This study systematically reviews the emerging literature to examine the implications of remote and hybrid working for accounting professionals and practice. Following PRISMA 2020, relevant journal articles published between 2022 and 2026 were identified through Scopus and subjected to eligibility assessment and qualitative synthesis. The evidence shows that remote working involves both benefits and challenges across individual, relational and professional, and work and audit dimensions. Flexibility, autonomy, and improved work–life balance coexist with reduced social interaction, challenges in professional development and communication, and concerns regarding audit execution and quality. Differences in these outcomes are associated with organizational support, work policies, socialization practices, and technological competency, suggesting that the implications of remote working depend partly on the conditions under which it is implemented. Current evidence remains concentrated in auditing and public accounting and is strongly influenced by pandemic-related working conditions. Further research across accounting roles and established post-pandemic hybrid settings is therefore needed to understand when and under what conditions different working arrangements are effective.
Rethinking The Replaceability Of Accounting Jobs: A Critical Review Amelia Rizky Alamanda
Journal of Innovation Research and Knowledge Vol. 6 No. 3 (2026): Agustus 2026
Publisher : Bajang Institute

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This study critically reviews the replaceability of accounting jobs in the context of increasing automation and digitalization. Rather than treating technological capability at the task level as direct evidence of occupational replacement, the review examines how task-level changes may be redistributed and translated into changes in accounting jobs and professional roles. A critical literature review was conducted using a bounded initial dataset of 31 Scopus-derived records. Three anchor studies were used to develop initial propositions, which were then examined through proposition-based cross-examination with additional theoretical and empirical evidence. The review produces three main findings. First, task automation does not necessarily imply occupational replacement because accounting activities may be automated, augmented, retained, or redistributed. Second, occupational survival does not automatically lead to professional upgrading; technological change may be associated with role expansion, specialization, hybridization, changing professional boundaries, or deskilling. Third, technological competency requirements differ across career stages, suggesting a distinction between current entry-level requirements and longer-term professional development. Overall, the review identifies task redistribution as an important link between technological change and changes in accounting jobs. The replaceability of accounting jobs is therefore better understood through how work is redistributed and recombined, rather than through technological capability alone.
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