The Impact of Accounting System Digitalization on Generation Z's Perception of Accounting Profession

The accounting profession faces significant challenges in attracting Generation Z talent due to negative stereotypes portraying the field as monotonous, lacking innovation, and having minimal technological appeal. This study explores how the digitalization of management and cost accounting systems can enhance the attractiveness of the accounting profession to Generation Z. Using an explanatory research design with a sample of 312 accounting students from Universitas Negeri Malang, this study examines the relationship between digital accounting system components (digital technology understanding, accounting software usage, process automation, and digital data integration) and career attractiveness dimensions (professional image, career prospects, personal value alignment, and financial attractiveness). Multiple regression analysis revealed that digitalization significantly influences accounting profession attractiveness (R² = 0.670), with digital technology understanding showing the strongest impact (β = 0.567, p < 0.001). The findings demonstrate that as Generation Z students' digital literacy in accounting contexts increases, so does their attraction to the profession. This research provides practical implications for educational institutions and accounting organizations to redesign curriculum and recruitment strategies to highlight the technological transformation of accounting roles, thereby addressing the talent gap and ensuring the profession's sustainability in the digital era.