Literatur Review : Transformasi Pendidikan Akuntansi Dengan Teknologi Era Baru (AI)

Abstract

The accounting profession has undergone many changes due to the existence of Aritificial Intelligence technology or what we commonly know as AI. With the development of AI, it opens new horizons in accounting, namely, changing the way data is collected, analysed, and utilised. In the context of accounting, there are various data sources such as financial transactions, customer information, market trends, and also operational data. The use of AI in accounting is the automation of routine tasks, predictive analysis, and improved reporting accuracy. However, AI is also a challenge for the accounting profession due to the need for rapid adaptation, changing business procedures and practices without compromising basic accounting concepts and principles. With the development and change of this technology, accounting education has not only become a place for training technical skills but also a place of research on how AI can change the role of accountants when facing problems such as automation and large basic analyses. AI is not only changing the method of education. However, it also teaches students to be able to meet the contemporary labour market. This technological change is particularly important as the Accounting Profession increasingly utilises existing technology to enhance efficient and accurate data-driven decision-making.