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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management Research In Management and Accounting (RIMA) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Advances in Management & Financial Reporting Advances in Managerial Auditing Research Advances in Community Services Research Celebes Journal of Community Services Research In Management and Accounting (RIMA)
Shaleh, Musliha
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Journal : Advances in Management

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The Transformative Implications of Technology on Accounting Practices Shaleh, Musliha
Advances in Management & Financial Reporting Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i2.278

Abstract

Purpose: This study examines the impact of technology integration on accounting practices, focusing on enhancing efficiency, accuracy, and accountants' evolving responsibilities. It hypothesizes that advancements in cloud computing, Artificial Intelligence (AI), and Big Data analytics improve financial reporting while introducing cybersecurity and ethical challenges. Research Design and Methodology: This research synthesizes findings from scholarly works using a systematic literature review to analyze how automation, real-time data access, and digital tools reshape financial reporting and accountants’ roles. Findings and Discussion: The study finds that technology significantly enhances efficiency and accuracy, allowing accountants to shift from data processors to strategic advisors. However, challenges such as cybersecurity risks, data privacy concerns, and the need for continuous upskilling remain critical. Implications: The findings emphasize the need to integrate technological competencies into accounting education and for policymakers to regulate responsible technology adoption. Future research should explore the long-term effects of emerging technologies on accounting ethics, governance, and regulatory frameworks to support sustainable digital transformation.
Co-Authors Ahmad, Syafira Ansar, Nur Annisa Basalamah , Muhammad Syafii A Basalamah, Muhammad Syafii A Darwis Lannai Fitriani Fitriani Hamzah Ahmad, Hamzah Ibrahim, Fifi Nurafifah Ikhtiari, Kirana Jaya, Farwah Afdhalia Muhnia, Nikmatul Mulia, Intan Mus, Abdul Rahman Musfirah B Muslim Muslim Nasir, Munawir Nur Wahyuni Nurfadila Nurfadila, Nurfadila Purnama, Hukma Ratu Pusparini, Amelia Rahmawati, Rahmawati Rina Rina Saputri, Sri Ayu Su’un, Muhammad Syam, Hasnidar SYAMSU ALAM Syamsul Alam, Syamsul Thamrin, Halida Yundari, Yundari