Abstract : Objective: This study aims to analyze the impact of Artificial Intelligence (AI) integration on the accounting profession in Indonesia, with a focus on identifying adaptation challenges, emerging career opportunities, and developing competency recommendations for preparing accounting graduates. Method: This study uses a systematic literature review with a descriptive-analytical approach. Primary data sources consist of 15 research articles, institutional publications (such as the Indonesian Institute of Accountants), and current media analysis (2024-2025) discussing accounting, AI, and the future of work 1, 2, 3, 4, 5, 6. Key Findings: The analysis shows that AI automates routine accounting tasks 4, but paradoxically opens up new strategic roles such as financial data analysts, cyber auditors, and sustainability consultants 2, 3. The main challenge lies in the digital competency gap 5. This study identifies a critical need for a hybrid curriculum that combines traditional accounting skills, data literacy (such as the use of Power BI, basic Python), and soft skills such as critical thinking and ethics 1, 6, 7, 8. Conclusion: The future of the accounting profession is not replacement by machines, but rather an evolution towards human-AI collaboration 9. The success of accounting graduates is determined by adaptability, continuous learning, and mastery of a unique combination of technical, digital, and strategic competencies 10, 14.
Petrus et al. (Tue,) studied this question.