<![CDATA[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]]>
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