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All Journal JABE (Journal of Accounting and Business Education)
Felicia Henrico
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Economics, Econometrics & Finance Education

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Accounting in Transition: Exploring Technology Adoption among Indonesian Accountants Vivian Taniavi; Rosaline Tandiono; Felicia Henrico
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 11, Issue 1, September 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v11i1.65308

Abstract

The rapid advancement of emerging technologies such as cloud computing, artificial intelligence (AI), big data analytics, and blockchain has reshaped the accounting profession worldwide. However, in developing countries like Indonesia, the adoption of these technologies remains uneven and context-dependent. This study explores how accounting professionals in Indonesia perceive, adopt, and adapt to these technological innovations in their daily work. Using a qualitative approach, data were collected from 24 accountants across various positions and experience levels through semi-structured interviews. Thematic analysis was employed to identify key themes guided by the Technology–Organization–Environment (TOE) framework. The findings reveal that while most accountants recognize the efficiency and strategic potential of these technologies, challenges persist in terms of limited organizational support, lack of training, and resistance to change. The study also highlights the importance of continuous learning and professional education in fostering technological readiness. These results provide insights for both practitioners and educators to enhance digital competence in the accounting field and contribute to the growing literature on technology adoption in emerging economies
Co-Authors Rosaline Tandiono Vivian Taniavi