What question did this study set out to answer?

This study aims to explore how digital transformation affects financial accounting practices and the role of accountants.

Financial Accounting Transformation in the Digital Era: Challenges and Opportunities for the Accounting Profession

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Exploratory qualitative study investigates digital transformation's impact on accounting practices, highlighting emerging roles.

This study aims to explore how digital transformation affects financial accounting practices and the role of accountants.
Exploratory qualitative approach using semi-structured interviews with eight informants
Participants included accounting educators and external auditors in Makassar, Indonesia
Data analyzed using thematic analysis to identify patterns in role changes and challenges.
Digital transformation alters the mechanisms of SAK implementation without changing its substantive principles.
Financial reporting is increasingly automated, allowing for real-time updates.
Accountants transition to more analytical roles, focusing on evaluating systems and ensuring compliance.

Kalsum et al. (2026) studied this question.

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