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Behavioral Accounting: Accounting and Behavior with Technological Influences Ilvia Azhari Salsabila; Sri Trisnaningsih
Formosa Journal of Multidisciplinary Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i4.8987

Abstract

Accounting is a science that requires certain qualifications to produce a report. Along with the development of technology, the accounting profession is also threatened. This study aims to conduct research on whether the accounting profession will be replaced by technology by prioritizing studies related to accounting and behavior amid technological developments. This research is qualitative research with a literature study approach with a framework and working papers prepared according to the scientific method. From the conclusions obtained, the accountant profession cannot be easily replaced by technology created by humans with the dynamization that affects individual behavior.