DIGITAL TRANSFORMATION OF ACCOUNTING THROUGH ARTIFICIAL INTELLIGENCE TECHNOLOGY
Indonesia Indonesia Indonesia 
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Artificial Intelligence, Accounting Education, Accounting Profession, Digital Transformation, Student Perception
Abstract
Artificial intelligence (AI) has played a crucial role in improving the efficiency and accuracy of financial data management in the accounting field through process automation, big data analysis, and faster and more precise decision-making. This research aims to analyze the perception of accounting students in Indonesia towards the application of artificial intelligence (AI) in the digital transformation of accounting. Using a descriptive quantitative method with a survey of 163 respondents, the results showed that the majority of students understood that AI has been applied in companies and got information from the internet and social media. They agree that AI can automate routine tasks, increase efficiency, and minimize errors in the accounting process. However, the study also revealed concerns regarding potential workforce reductions, over-reliance on technology, and data security risks and skills gaps that could exacerbate social inequality. These findings highlight the importance of improving student competencies and attention to social, ethical, and security aspects in the application of AI so that its benefits can be utilized optimally and responsibly in the digital era.
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References
Abbas, K. (2025). Management accounting and artificial intelligence?: A comprehensive literature review and recommendations for. The British Accounting Review, January, 101551. https://doi.org/10.1016/j.bar.2025.101551
Ajayi-nifise, A. O., Odeyemi, O., Mhlongo, N. Z., Victoria, C., Elufioye, O. A., & Awonuga, K. F. (2024). The future of accounting?: Predictions on automation and AI integration. https://doi.org/https://doi.org/10.30574/wjarr.2024.21.2.0466
Al-okaily, M. (2025). Attitudes toward the adoption of accounting analytics technology in the digital transformation landscape. 21(3), 593–613. https://doi.org/10.1108/JAOC-04-2024-0127
Ali, H., Bilal, M., & Faruk, A. (2025). Generative AI in finance?: Replicability , methodological contingencies , and future research directions. Finance Research Letters, 86(PF), 108797. https://doi.org/10.1016/j.frl.2025.108797
Amin, H. M. G. (2024). A bibliometric analysis of accounting education literature in the digital era?: current status , implications and agenda for future research. https://doi.org/10.1108/JFRA-12-2023-0802
Asri, S., Sihaloho, Y. M., Amanda, C., & Sabrina, S. (2025). Tantangan Etika Profesi di Era Digital?: Perspektif Mahasiswa Akuntansi di Universitas 17 Agustus 1945 Surabaya. 4(3), 5783–5791. https://doi.org/https://doi.org/10.56799/ekoma.v4i3.8610
Ballantine, J., Boyce, G., & Stoner, G. (2024). Critical Perspectives on Accounting A critical review of AI in accounting education?: Threat and opportunity. Critical Perspectives on Accounting, 99(January), 102711. https://doi.org/10.1016/j.cpa.2024.102711
Boritz, J. E. (2023). AI and the Accounting Profession?: Views from Industry and Academia Journal of Information Systems ( JIS ) AI and the Accounting Profession?: Views from Industry and Academia. 1–11. https://doi.org/https://doi.org/10.2308/ISYS-2023-054
Bui, H. Q., Thi, Q., Phan, B., & Nguyen, H. T. (2026). AI adoption?: a new perspective from accounting students in Vietnam. 32(1), 40–51. https://doi.org/10.1108/JABES-06-2024-0300
Calder, D., & Lind, C. (2026). Survey Data on Students’ Perceptions, Knowledge, and Use of Learning Analytics (LA) and Generative Artificial Intelligence (GenAI) for the Personalization of Learning. Data in Brief, 112474. https://doi.org/10.1016/j.dib.2026.112474
Cao, S. S., & Jiang, W. (2024). Applied AI for Finance and Accounting?: Alternative Data and Opportunities *. https://doi.org/https://doi.org/10.1016/j.pacfin.2024.102307
Chang, J. S., Hsiao, M., & Peng, Y. (2026). An Exploration on Accounting Professionals Facing the Development of An Exploration on Accounting Professionals Facing the Development of AI. January. https://doi.org/10.1145/3494583.3494595
Creswell, J. W., & Inoue, M. (2025). A process for conducting mixed methods data analysis. September 2024, 4–11. https://doi.org/10.1002/jgf2.736
Digital, I., Learning, M., & Araj, A.-. (2025). Guest editorial?: Embracing a new era?: digital transformation in accounting and fi nance. 23(2), 437–443. https://doi.org/10.1108/JFRA-03-2025-901
Hutabarat, N. C., & Malikussaleh, U. (2025). TRANSFORMASI DIGITAL AKUNTANSI?: ADAPTASI ATAU TERGELINCIR ACCOUNTING DIGITAL TRANSFORMATION?: ADAPTATION. 9443–9454. https://jicnusantara.com/index.php/jicn
Javaid, M., Haleem, A., & Singh, R. P. (2024). A study on ChatGPT for Industry 4.0_ Background, potentials, challenges, and eventualities. Journal of Economy and Technology, 1(August 2023), 127–143. https://doi.org/10.1016/j.ject.2023.08.001
Jaworska, M., & Jaworska, M. (2025). ScienceDirect ScienceDirect The limits of autonomy of AI systems in accounting The limits of autonomy of AI systems in accounting. Procedia Computer Science, 270, 2695–2704. https://doi.org/10.1016/j.procs.2025.09.391
Leitner-hanetseder, S., Eisl, C., & Forstenlechner, C. (2026). A profession in transition?: actors , tasks and roles in AI-based accounting. 22(3), 539–556. https://doi.org/10.1108/JAAR-10-2020-0201
Meesook, K., Imjai, N., Usman, B., & Vongchavalitkul, B. (2025). International Journal of Information The influence of AI literacy on risk management skills and the roles of diagnostic capabilities and prognostic capabilities?: Empirical insight from Thai gen Z accounting students. International Journal of Information Management Data Insights, 5(1), 100341. https://doi.org/10.1016/j.jjimei.2025.100341
Mohamed, A., & Mohamed, A. (2025). Adapting accountants to the AI revolution?: university strategies for skill enhancement , job security and competence in accounting. 15(2), 290–305. https://doi.org/10.1108/HESWBL-10-2023-0295
Mrida, S. H., Rahman, A., & Alam, S. (2025). AI-DRIVEN DATA ANALYTICS AND AUTOMATION?: A SYSTEMATIC LITERATURE. 02(01), 21–40. https://doi.org/10.71292/sdmi.v2i01.9
Muneer, M., & Afifa, A. (2025). Accounting going digital?: a Vietnamese experimental study on arti fi cial intelligence in accounting. 55(4), 1031–1050. https://doi.org/10.1108/VJIKMS-10-2023-0266
Nah, F. F., Zheng, R., Cai, J., Siau, K., & Chen, L. (2023). Generative AI and ChatGPT?: Applications , challenges , and AI-human collaboration. Journal of Information Technology Case and Application Research, 25(3), 277–304. https://doi.org/10.1080/15228053.2023.2233814
Ndaka, A., Lassou, P. J. C., Anderson, K., Kan, S., & Fosso-wamba, S. (2024). Critical Perspectives on Accounting Toward response-able AI?: A decolonial perspective to AI-enabled accounting systems in Africa ?. Critical Perspectives on Accounting, 99(May), 102736. https://doi.org/10.1016/j.cpa.2024.102736
Nindri, M., Pratama, S., Nahong, M. S., Nggi, S. A., Suri, A. R., & Bhebhe, M. C. (2023). JURNAL LOCUS?: Penelitian & Pengabdian PENGARUH KECERDASAN BUATAN DALAM PROSES AUDIT KEUANGAN?: TANTANGAN DAN PELUANG DI ERA DIGITAL. 2(12), 1181–1190. https://doi.org/10.58344/locus.v2i12.2333
Odonkor, B., Kaggwa, S., Uwaoma, P. U., & Hassan, A. O. (2024). The impact of AI on accounting practices?: A review?: Exploring how artificial intelligence is transforming traditional accounting methods and financial reporting.
Oktafia, N., Latifah, A. M., Dafa, A., & Haris, E. (2025). Mahasiswa dan AI?: Transformasi Cara Berpikir Kritis dan Penyelesaian Masalah di Era Digital. 10–33. https://doi.org/https://doi.org/10.29407/vpnfq046
Prior, D. D., & Marcos-cuevas, J. (2025). Transitioning to artificial intelligence-based key account management?: A critical assessment. Industrial Marketing Management, 126(September 2023), 72–84. https://doi.org/10.1016/j.indmarman.2025.02.009
Rachman, M. M., Wati, L., & Wardani, M. K. (2025). Pemanfaatan teknologi ai chatgpt untuk mendukung pemahaman dasar pemrograman. 5(4), 1055–1063. https://doi.org/10.53866/jimi.v5i4.948
Sari, M., Rachman, H., Astuti, N. J., Afgani, M. W., & Abdullah, R. (2023). Jurnal Pendidikan Sains dan Komputer Explanatory Survey dalam Metode Penelitian Deskriptif Kuantitatif Jurnal Pendidikan Sains dan Komputer. 3(1), 10–16. https://doi.org/https://doi.org/10.47709/jpsk.v3i01.1953
Schank, R. C. (1987). What Is AI , Anyway?? 8(4), 59–65. https://doi.org/https://doi.org/10.1609/aimag.v8i4.623
Schweitzer, B., & Ph, D. (2024). Artificial Intelligence ( AI ) Ethics in Accounting. 25(1), 67–103. https://doi.org/10.60154/jaepp.2024.v25n1p67
Septiyanti, R. D., Wany, E., & Prayitno, B. (2025). PERAN AKUNTAN , INTEGRASI INOVASI ARTIFICIAL INTELLIGENCE ( AI ) DAN INTERNET OF THINGS ( IoT ) DALAM MENGHADAPI DIGITALISASI EKONOMI MENJELANG ERA SOCIETY 5 . 0 Fakultas Ekonomi & Bisnis Universitas Wijaya Kusuma Surabaya. https://doi.org/https://doi.org/10.38156/akuntansi.v6i1.504
Syahmina, N., Zamain, A., & Subramanian, U. (2024). ScienceDirect ScienceDirect The Impact of Artificial Intelligence in the Accounting Profession The Impact of Artificial Intelligence in the Accounting b , Profession. Procedia Computer Science, 238(2023), 849–856. https://doi.org/10.1016/j.procs.2024.06.102
Tandiono, R. (2023). The Impact of Artificial Intelligence on Accounting Education?: A Review of Literature. 02016, 1–7. https://doi.org/https://doi.org/10.1051/e3sconf/202342602016
Wale-fadairo, T. G. (2025). International Journal of Educational Methodology A Scoping Review of Artificial Intelligence Integration into Accounting Teaching. 11(1), 113–125. https://doi.org/https://doi.org/10.12973/ijem.11.1.113 Introduction
Zhang, Y. (2020). The Impact of Artificial Intelligence and Blockchain on the Accounting Profession. 8, 110461–110477. https://doi.org/10.1109/ACCESS.2020.3000505
Zhou, A., & Luo, Y. (2025). Exploring the impact of generative AI on student learning in accounting ?. Journal of Accounting Education, 72(August), 100982. https://doi.org/10.1016/j.jaccedu.2025.100982
Abbas, K. (2025). Management accounting and artificial intelligence?: A comprehensive literature review and recommendations for. The British Accounting Review, January, 101551. https://doi.org/10.1016/j.bar.2025.101551
Ajayi-nifise, A. O., Odeyemi, O., Mhlongo, N. Z., Victoria, C., Elufioye, O. A., & Awonuga, K. F. (2024). The future of accounting?: Predictions on automation and AI integration. https://doi.org/https://doi.org/10.30574/wjarr.2024.21.2.0466
Al-okaily, M. (2025). Attitudes toward the adoption of accounting analytics technology in the digital transformation landscape. 21(3), 593–613. https://doi.org/10.1108/JAOC-04-2024-0127
Ali, H., Bilal, M., & Faruk, A. (2025). Generative AI in finance?: Replicability , methodological contingencies , and future research directions. Finance Research Letters, 86(PF), 108797. https://doi.org/10.1016/j.frl.2025.108797
Amin, H. M. G. (2024). A bibliometric analysis of accounting education literature in the digital era?: current status , implications and agenda for future research. https://doi.org/10.1108/JFRA-12-2023-0802
Asri, S., Sihaloho, Y. M., Amanda, C., & Sabrina, S. (2025). Tantangan Etika Profesi di Era Digital?: Perspektif Mahasiswa Akuntansi di Universitas 17 Agustus 1945 Surabaya. 4(3), 5783–5791. https://doi.org/https://doi.org/10.56799/ekoma.v4i3.8610
Ballantine, J., Boyce, G., & Stoner, G. (2024). Critical Perspectives on Accounting A critical review of AI in accounting education?: Threat and opportunity. Critical Perspectives on Accounting, 99(January), 102711. https://doi.org/10.1016/j.cpa.2024.102711
Boritz, J. E. (2023). AI and the Accounting Profession?: Views from Industry and Academia Journal of Information Systems ( JIS ) AI and the Accounting Profession?: Views from Industry and Academia. 1–11. https://doi.org/https://doi.org/10.2308/ISYS-2023-054
Bui, H. Q., Thi, Q., Phan, B., & Nguyen, H. T. (2026). AI adoption?: a new perspective from accounting students in Vietnam. 32(1), 40–51. https://doi.org/10.1108/JABES-06-2024-0300
Calder, D., & Lind, C. (2026). Survey Data on Students’ Perceptions, Knowledge, and Use of Learning Analytics (LA) and Generative Artificial Intelligence (GenAI) for the Personalization of Learning. Data in Brief, 112474. https://doi.org/10.1016/j.dib.2026.112474
Cao, S. S., & Jiang, W. (2024). Applied AI for Finance and Accounting?: Alternative Data and Opportunities *. https://doi.org/https://doi.org/10.1016/j.pacfin.2024.102307
Chang, J. S., Hsiao, M., & Peng, Y. (2026). An Exploration on Accounting Professionals Facing the Development of An Exploration on Accounting Professionals Facing the Development of AI. January. https://doi.org/10.1145/3494583.3494595
Creswell, J. W., & Inoue, M. (2025). A process for conducting mixed methods data analysis. September 2024, 4–11. https://doi.org/10.1002/jgf2.736
Digital, I., Learning, M., & Araj, A.-. (2025). Guest editorial?: Embracing a new era?: digital transformation in accounting and fi nance. 23(2), 437–443. https://doi.org/10.1108/JFRA-03-2025-901
Hutabarat, N. C., & Malikussaleh, U. (2025). TRANSFORMASI DIGITAL AKUNTANSI?: ADAPTASI ATAU TERGELINCIR ACCOUNTING DIGITAL TRANSFORMATION?: ADAPTATION. 9443–9454. https://jicnusantara.com/index.php/jicn
Javaid, M., Haleem, A., & Singh, R. P. (2024). A study on ChatGPT for Industry 4.0_ Background, potentials, challenges, and eventualities. Journal of Economy and Technology, 1(August 2023), 127–143. https://doi.org/10.1016/j.ject.2023.08.001
Jaworska, M., & Jaworska, M. (2025). ScienceDirect ScienceDirect The limits of autonomy of AI systems in accounting The limits of autonomy of AI systems in accounting. Procedia Computer Science, 270, 2695–2704. https://doi.org/10.1016/j.procs.2025.09.391
Leitner-hanetseder, S., Eisl, C., & Forstenlechner, C. (2026). A profession in transition?: actors , tasks and roles in AI-based accounting. 22(3), 539–556. https://doi.org/10.1108/JAAR-10-2020-0201
Meesook, K., Imjai, N., Usman, B., & Vongchavalitkul, B. (2025). International Journal of Information The influence of AI literacy on risk management skills and the roles of diagnostic capabilities and prognostic capabilities?: Empirical insight from Thai gen Z accounting students. International Journal of Information Management Data Insights, 5(1), 100341. https://doi.org/10.1016/j.jjimei.2025.100341
Mohamed, A., & Mohamed, A. (2025). Adapting accountants to the AI revolution?: university strategies for skill enhancement , job security and competence in accounting. 15(2), 290–305. https://doi.org/10.1108/HESWBL-10-2023-0295
Mrida, S. H., Rahman, A., & Alam, S. (2025). AI-DRIVEN DATA ANALYTICS AND AUTOMATION?: A SYSTEMATIC LITERATURE. 02(01), 21–40. https://doi.org/10.71292/sdmi.v2i01.9
Muneer, M., & Afifa, A. (2025). Accounting going digital?: a Vietnamese experimental study on arti fi cial intelligence in accounting. 55(4), 1031–1050. https://doi.org/10.1108/VJIKMS-10-2023-0266
Nah, F. F., Zheng, R., Cai, J., Siau, K., & Chen, L. (2023). Generative AI and ChatGPT?: Applications , challenges , and AI-human collaboration. Journal of Information Technology Case and Application Research, 25(3), 277–304. https://doi.org/10.1080/15228053.2023.2233814
Ndaka, A., Lassou, P. J. C., Anderson, K., Kan, S., & Fosso-wamba, S. (2024). Critical Perspectives on Accounting Toward response-able AI?: A decolonial perspective to AI-enabled accounting systems in Africa ?. Critical Perspectives on Accounting, 99(May), 102736. https://doi.org/10.1016/j.cpa.2024.102736
Nindri, M., Pratama, S., Nahong, M. S., Nggi, S. A., Suri, A. R., & Bhebhe, M. C. (2023). JURNAL LOCUS?: Penelitian & Pengabdian PENGARUH KECERDASAN BUATAN DALAM PROSES AUDIT KEUANGAN?: TANTANGAN DAN PELUANG DI ERA DIGITAL. 2(12), 1181–1190. https://doi.org/10.58344/locus.v2i12.2333
Odonkor, B., Kaggwa, S., Uwaoma, P. U., & Hassan, A. O. (2024). The impact of AI on accounting practices?: A review?: Exploring how artificial intelligence is transforming traditional accounting methods and financial reporting.
Oktafia, N., Latifah, A. M., Dafa, A., & Haris, E. (2025). Mahasiswa dan AI?: Transformasi Cara Berpikir Kritis dan Penyelesaian Masalah di Era Digital. 10–33. https://doi.org/https://doi.org/10.29407/vpnfq046
Prior, D. D., & Marcos-cuevas, J. (2025). Transitioning to artificial intelligence-based key account management?: A critical assessment. Industrial Marketing Management, 126(September 2023), 72–84. https://doi.org/10.1016/j.indmarman.2025.02.009
Rachman, M. M., Wati, L., & Wardani, M. K. (2025). Pemanfaatan teknologi ai chatgpt untuk mendukung pemahaman dasar pemrograman. 5(4), 1055–1063. https://doi.org/10.53866/jimi.v5i4.948
Sari, M., Rachman, H., Astuti, N. J., Afgani, M. W., & Abdullah, R. (2023). Jurnal Pendidikan Sains dan Komputer Explanatory Survey dalam Metode Penelitian Deskriptif Kuantitatif Jurnal Pendidikan Sains dan Komputer. 3(1), 10–16. https://doi.org/https://doi.org/10.47709/jpsk.v3i01.1953
Schank, R. C. (1987). What Is AI , Anyway?? 8(4), 59–65. https://doi.org/https://doi.org/10.1609/aimag.v8i4.623
Schweitzer, B., & Ph, D. (2024). Artificial Intelligence ( AI ) Ethics in Accounting. 25(1), 67–103. https://doi.org/10.60154/jaepp.2024.v25n1p67
Septiyanti, R. D., Wany, E., & Prayitno, B. (2025). PERAN AKUNTAN , INTEGRASI INOVASI ARTIFICIAL INTELLIGENCE ( AI ) DAN INTERNET OF THINGS ( IoT ) DALAM MENGHADAPI DIGITALISASI EKONOMI MENJELANG ERA SOCIETY 5 . 0 Fakultas Ekonomi & Bisnis Universitas Wijaya Kusuma Surabaya. https://doi.org/https://doi.org/10.38156/akuntansi.v6i1.504
Syahmina, N., Zamain, A., & Subramanian, U. (2024). ScienceDirect ScienceDirect The Impact of Artificial Intelligence in the Accounting Profession The Impact of Artificial Intelligence in the Accounting b , Profession. Procedia Computer Science, 238(2023), 849–856. https://doi.org/10.1016/j.procs.2024.06.102
Tandiono, R. (2023). The Impact of Artificial Intelligence on Accounting Education?: A Review of Literature. 02016, 1–7. https://doi.org/https://doi.org/10.1051/e3sconf/202342602016
Wale-fadairo, T. G. (2025). International Journal of Educational Methodology A Scoping Review of Artificial Intelligence Integration into Accounting Teaching. 11(1), 113–125. https://doi.org/https://doi.org/10.12973/ijem.11.1.113 Introduction
Zhang, Y. (2020). The Impact of Artificial Intelligence and Blockchain on the Accounting Profession. 8, 110461–110477. https://doi.org/10.1109/ACCESS.2020.3000505
Zhou, A., & Luo, Y. (2025). Exploring the impact of generative AI on student learning in accounting ?. Journal of Accounting Education, 72(August), 100982. https://doi.org/10.1016/j.jaccedu.2025.100982
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Copyright (c) 2026 Rohaeni Marliana, Audy Dea Maharani, Rina Destiana
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