THE IMPACT OF DIGITAL ACCOUNTING SYSTEM ON BUSINESS CORPORATION ACCOUNTANTS

Abstract

The objectives of this research are to study the impacts of digital accounting systems on accountant's role in the business organization using institutional logic. This research is quantitative research using questionnaire collect from accountants and qualitative research by using in-depth interview from executive of organization. The results revealed that the digital economy has affected a technology disruption and developing the competitiveness of business organizations. Corporate executives need accurate and timeliness financial information and expected accountants to use digital accounting as a tool for strategic and business process reporting related to decision making. The accountants’ role has changed to use electronic methods, to work as a team with other areas and using the company database for analyzing, budgeting, in accordance with the direction of the organization. Accountants had to develop themselves to familiar with the digital accounting systems, with accurate and clear knowledge in accounting standards and as electronics accounting system designer. Although the digital accounting could solve issues involving human such as disciplinary problems, accountant’s productivity, and accountants shortages, high level of works such as analytical aspect could not be completely replaced by digital systems and can only be done by human.