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Siapkah Generasi Z Menjadi Akuntan Publik di Era Digital? Charoline Cheisviyanny; Sany Dwita; Herlina Helmy; Vita Fitria Sari
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

Indonesia, similar to some other countries, are now facing public accountant shortage. The aim of this research is to provide understandings on accounting students’ and graduates’ (1) perceived obstacles in entering public accountant profession and (2) readiness in facing challenges of the digital era. The survey design was used to collect accounting students’ and graduates’ responses in Indonesia with regards to the research’s aims. Since the accounting students are Gen Z and the accounting graduates are Gen Y or Gen X, this study used The Theory of Generation. The study revealed that (1) CPA exam is the biggest obstacles for accounting students and graduates to enter public accountant profession and (2) the readiness of accounting graduates is significantly different (greater) than that of accounting students. The results of the study have implication to many related parties in regards to learning methods, dynamic work environments, examination/training methods, and parenting styles.