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All Journal Jurnal Integrasi dan Harmoni Inovatif Ilmu-ilmu Sosial Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP)
Maytham Mosa Jenker
University of Wasit
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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THE IMPACT OF ARTIFICIAL INTELLIGENCE AND ROBOTIC PROCESS AUTOMATION ADOPTION ON ACCOUNTANTS’ PERFORMANCE: THE MEDIATING ROLE OF DIGITAL COMPETENCE Maytham Mosa Jenker
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 6 No. 8 (2026)
Publisher : Universitas Negeri Malang

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Abstract

The rapid adoption of emerging digital technologies is transforming the accounting profession and changing the skills and capabilities required of accounting professionals. Artificial Intelligence (AI) and Robotic Process Automation (RPA) have become increasingly important technologies for automating routine accounting activities, improving process efficiency, reducing errors, and supporting professional decision-making. However, the extent to which the adoption of these technologies translates into improved accountants’ performance may depend on accountants’ ability to effectively utilize digital technologies. Accordingly, this study aims to examine the impact of AI and RPA adoption on accountants’ performance and to investigate the mediating role of digital competence in these relationships. The study proposes an integrated conceptual model in which AI adoption and RPA adoption represent the independent variables, digital competence represents the mediating variable, and accountants’ performance represents the dependent variable. The proposed model is intended to provide empirical evidence on how technological adoption contributes to accounting professionals’ performance and whether digital competence represents an important mechanism through which these technologies generate professional value. The study is expected to contribute to the accounting literature by integrating technological adoption and human digital capabilities within a single analytical framework and to provide practical implications for organizations, accounting firms, and professional institutions seeking to enhance accountants’ performance in increasingly digital work environments.
Determinants and challenges of adopting blockchain-based triple-entry accounting and its effect on the reliability of real-time financial statements Maytham Mosa Jenker
Jurnal Integrasi dan Harmoni Inovatif Ilmu-Ilmu Sosial Vol. 6 No. 4 (2026)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um063.v6.i4.2026.8

Abstract

This study aims to identify the key determinants and challenges of adopting blockchain-based triple-entry accounting and examine its effect on the reliability of real-time financial statements. It focuses on technological readiness, security, transparency, regulatory support, and digital expertise as major factors influencing adoption. The study also addresses challenges related to implementation costs, integration with existing accounting systems, technical skills, and regulatory requirements. Blockchain-based triple-entry accounting is expected to enhance transaction verification, reduce errors and manipulation risks, improve transparency, and provide timely and reliable financial information. The study contributes to understanding how this emerging accounting model can support more reliable, transparent, and real-time financial reporting.
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