TRANSFORMATION OF ACCOUNTING EDUCATION IN THE DIGITAL ERA

Abstract

rapid development of digital technology also requires adjustments to transformation in all fields including accounting, but the readiness of prospective accountants still needs to be explored in several aspects to face this era. For this reason, this research aims to determine the abilities of accountants in the digital era and the actions that must be taken by accountants. The research uses a qualitative analysis approach. The novelty in this research is carrying out empirical activities from various aspects using data collection techniques through interviews and questionnaires with respondents, namely students majoring in accounting. The conclusion is that the transformational actions that are necessary in the transformation of accounting education in this era are actions that are based on various abilities and skills including hard skills and soft skills. The highest preference for hard skills is increasing education in analyzing data and processing big data, while the lowest preference is self-learning various relevant tools and software. The highest preference in soft skills is awareness and the lowest preference is spiritual intelligence. In this way, the necessary transformational actions in accounting education in the digital era based on previous research can be carried out even though they have different preference ratings. Aspects of spiritual intelligence need to be improved because they are basic and very important for encouraging intellectual intelligence and emotional intelligence.