PENGARUH TEKNOLOGI DAN TUNTUTAN KONSUMEN TERHADAP PROFESI AKUNTANSI SAAT INI
DOI:
https://doi.org/10.21831/jpai.v3i1.832Abstract
PENGARUH TEKNOLOGI DAN TUNTUTAN KONSUMEN
TERHADAP PROFESI AKUNTANSI SAAT INI
The objective of this article is to describe how technology and customer need influence accounting profession. Advanced technology has been changing almost all of human life. Innovations of computer equipment and program, as well as manufacturing tools influence accounting profession. This can be shown by generating various kinds of accounting computer application program and application of Material Requirement Planning (MRP), Computer Integrated Manufacturing (CIM), and Statistical Process Control (SPC).
Customer's need of accounting profession also has been changing paradigm that is as long as adhered. Conventional accounting is connoted by bookkeeping and auditing, while recently it is forced to develop its knowledge content and extent service spectrum e.g. management consultancy, strategic planning, and service consultancy of ISO 9000 and 14000.
Keywords: accounting, influence, profession, technology
How to Cite
Issue
Section
License
Authors who publish with Jurnal Pendidikan Akuntansi Indonesia journal agree to the following terms:
- Authors retain copyright and grant the Jurnal Pendidikan Akuntansi Indonesia journal right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work (e.g., post it to an institutional repository or edit it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.