Disrupsi Akuntansi, Fase Titik Lejit Kemajuan Bisnis dan Perekonomian

Author

Assoc. Prof. Dr. Siti Kurnia Rahayu, S.E. M.Ak., Ak, CA

Abstrak

The Disruption phase is seen as a threat to the role of accounting in business and the economy. It is feared that accountants, accountants and auditors will be replaced by machines, so that work in the field of accounting will disappear in the future. This study aims to describe and explain cognitive understanding of the phenomena that occur, so that it can be used as a basis in the formulation of Long Life Learning Outcomes in the Field of Accounting based on the development of ICT in the Era of Disruption in Exponential Growth. The method used is a qualitative study, by conducting interviews with informants from graduate users and accountant professionals in Bandung, conducted in September to December 2019. Testing the data used was Triangulation Technique and data were analyzed inductively. The results showed that the Accounting Department can be a guardian in improving business and economic civilization through increased technical and soft skills in the Disruption Era. The research findings show that higher education accounting graduates are still lacking in soft skills compared to the ability of accounting and ICT techniques, so it is important to try to supply soft skills to prospective graduates