Main Article Content


Pandemic and industrial revolution 4.0 made almost of all business activities and professional moved to digital way. People have to adapted to work with many innovations that emerged in the field of business which they work, including accountant. The era of digital disruption made the fundamental role of the accountant taken over by system or software. This phenomenon raises anxiety for a number of accountants, because their jobs are replaced by system, so companies can reduce the number of workers which classified as accountants. Whether the accountant will die along with the development of technological innovation? Certainly not. The purpose of this research is giving insight that accountants are required to be agile-learners who enrich skills with the aim of managing creativity and reasoning so that they are able to create infrastructure, platforms, and digital software that can control the automation in business. Using qualitative explanatory research method with literature review, observation, and interview, researcher found that the functional role of accountants is increasing, not only in financial reporting system proficiency, but especially in strategic business analysts with the help of business intelligence as the basis of decision making for business. Likewise technological innovation gave birth to another scientific field of business and accountant which enlarge job opportunities and threats as the results and implications. Keeping financial data and confidential information safe and secure should be the top priority for any business.

Article Details

How to Cite
Mujiono, M. N. (2021). The Shifting Role of Accountants in the Era of Digital Disruption. International Journal of Multidisciplinary: Applied Business and Education Research, 2(11), 1259-1274.


1.Lee J, Lapira E, Bagheri B, Kao H (2013) Recent advances and trends in predictive manufacturing systems in big data environment. Manufacturing Letters, 1(1):38-41.

2.Manyika J, Lund S, Chui M, Bughin J, Woetzel J, Batra P, Ko R, Sanghvi S (2017) Jobs Lost, Jobs Gained: Workforce Transitions in a Time of Automation. United State: McKinsey Global Institute.

3.Keidanren (2021) Keidanren. Japan Business Federation [].

4.Kominfo, Siberkreasi, Japelidi (2021) Modul Aman Bermedia Digital. Direktorat Jenderal Aptika Kemkominfo [].

5.Oesterreich TD, Teuteberg F (2019) The role of business analytics in the controllers and management accountants' competence profiles. Journal of Accounting and Organizational Change, 15(2):330-356.

6.Mulyadi (2001) Respon profesi akuntan manajemen indonesia terhadap pergeseran peran profesi tersebut dalam era teknologi informasi. Journal of Indonesian Economy and Business, 16(2):188-198.

7.Horngren CT (2007) Accounting. Jilid Satu, Edisi Tujuh. Jakarta: Erlangga.

8.Ries E (2001) The Lean Startup: How Today's Entrepreneurs Use Continuous Innovation to Create Radically Successful Businesses. New York: Crown.

9.Fukuyama F (1999) The Great Disruption : Human Nature and The Reconstitution of Social Order. London, Great Britain: Profile Books Ltd.

10.Disruption [].

11.Lazanis R (2020) Future of Accounting [].

12.IFAC (International Federation of Accountants) (2019) Future Fit Accountants: CFO and Finance Function Roles For The Next Decade. New York: IFAC.

13.Neuman WL (2014) Social Research Methods: Qualitative and Quantitative Approaches. 7th Ed. Essex, UK: Pearson Education Limited.

14.Soeherman B (2019) Fun Research. Penelitian Kualitatif dengan Design Thinking. Jakarta: Elex Media Komputindo.

15.Pfeiffer S (2017) The vision of "Industrie 4.0" in the making-a case of future told, tamed, and traded. Nanoethics, 11(1):107–121.

16.Hermann M, Pentek T, Otto B (2016) Design Principles for Industrie 4.0 Scenarios. In 49th Hawaii International Conference on System Sciences (HICSS), 5-8 January 2016; Koloa, HI, USA, 3928-3937.

17.Brynjolfsson E, McAfee A (2014) The Second Machine Age: Work, Progress, and Prosperity in a Time of Brilliant Technologies. New York: W. W. Norton & Co.

18.Defeatism about Japan is now defeated': Read Abe's Davos speech in full [].

19.Modern society has reached its limits. Society 5.0 will liberate us [].

20.The Fourth Industrial Revolution: what it means, how to respond [].

21.Christensen CM (1997) The Innovator's Dillema : When Technologies Cause Great Firms to Fail. United States: Harvard Business School Press.

22.Siegel JE, Kumar S, Sarma SE (2018) The future internet of things: Secure, efficient, and model-based. IEEE Internet of Things Journal, 5(4):2386-2398.

23.Kiger PJ (2020) What's The Difference Between AR, VR, and MR [ difference-between-ar-vr-and-mr].

24.Okereafor K (2008) Impacts of Cyber Attacks on Corporate Business Continuity: Fostering Cyber Security Consciousness in the Citizenry. In The 1st National Conference on Cybercrime and Cybersecurity. Abuja, Nigeria: Research Gate.

25.Wu J (2019) AI and Cognitive Computing; Understanding the difference is critical for understanding the future of work []

26.Walker J (2021) What Are Autonomous Robots? 8 Applications for Today’s AMRs [].

27.Cohen M, Rozario AM, Zhang C (2019) Exploring the Use of Robotic Process: A Case Study. CPA Journal [].

28.Osman CC (2019) Robotic process automation: Lessons learned from case studies. Informatica Economica, 23(4):66-71.

29.Verma PK (2016) Machine-to-Machine (M2M) communications: A survey. Journal of Network and Computer Applications, 66:83–105. Kok SC (2015) Turning Additive Manufacturing Into Business. London: Pricewaterhouse Coopers.

31.Attaran M, Woods J (2018) Cloud computing technology: Improving small business performance using the internet. Journal of Small Business & Entrepreneurship, 31(6):495-519.

32.Bloom BS (1956) Taxonomy of Educational Objectives, Handbook: The Cognitive Domain. New York: David McKay.