Gen Z as The Catalyst for Change of the Future Accounting Professions

Abstract

This paper aims to examine Indonesia’s Generation Z defined in the accounting field towards technology disruptive of big data, gender attitudes and pursuit towards accounting as a profession, vocational expectations, and their perceptions and cognitive style. This study used the quantitative method and the data were analysed using the SEM-PLS method. The data set used in this paper was obtained by sending online questionnaires via social media. The present study compares several aspects of a prior study of big data, gender attitude, pursuit of career in accounting, vocational expectations, perception and cognitive Style. As the result showed that big data, vocational expectations, cognitive style and perceptions have a positive influence toward the future of the accounting profession. Conversely, gender attitudes and pursuit of accounting careers have a negative influence towards the accounting professions. This paper only discusses the speculations of Gen Z who are involved in accounting in the Jakarta metropolitan area or known locally as JABODETABEK (an abbreviation of Jakarta-Bogor-Depok-Tangerang-Bekasi). This paper uses one example of technological disruption and some of the attributes that influence individual generation Z vocational selection.