Harmonizing Accounting and Artificial Intelligence for the Sustainability of the Accounting Profession

Abstract

The sustainability of the accounting profession is starting to be questioned. Will it still exist, or will it be replaced by technology? This chapter will provide a literature review on the relationship between accounting and artificial intelligence and harmonize them to maintain the sustainability of the accounting profession in Indonesia. The authors conducted this literature review process using the bibliometric analysis method and described it by embedding several assumptions from various literature opinions. In the end, according to the authors' point of view, the accountant profession will not be completely displaced by technology, but the presence of technology will actually facilitate the work of accountants, so that all processes are carried out by system and not manually. This shorter way will produce more accurate, faster, and less workforce output. Meanwhile, the presence of technology can also reduce the need for human resources (accountants). Nevertheless, the emergence of technology also opens up opportunities for the accounting profession with new technology-related expertise, such as digital forensic accounting, environmental management accounting/green accountant, and information systems-based auditing. The green accountant is an accountant who performs green accounting practices. Therefore, the scope of accounting today is no longer limited to financial matters, but also includes social and environmental matters. This integration of financial, social, and environmental accounting is called green accounting.