Peran Profesi Akuntan Publik Dalam Dunia Akuntansi Digital Di Era New Normal

Abstract

This study was conducted to understand the role of the professional public accountant which is complex in the era of digital-based accounting so that first-hand knowledge can be obtained effectively from the subjects who apply existing technological sophistication. The public accountant is a profession that is based on science, is more oriented towards the public community, implements a self-regulatory system, and has an effective reward and sanction mechanism. Moreover, a profession can be measured based on its importance and level of difficulty. For this reason, it is necessary to develop a career planner in line with the demands and challenges of the new normal era. To achieve an adequate understanding, this study developed a theoretical linkage between ethnomethodology, structuration, and spiritual quotient (SQ). This linkage is intended to facilitate the category of ethical practice reality and the various aspects that surround it. The conclusion from this study is the importance of the role of the public accountant which cannot be replaced in analyzing corporate financial reports in an environment that is full of financial scandals. Therefore, accountants in dealing with costumers of accounting information must make adjustments, strengthening, and improvement on their roles and positions in facing digital accounting. As a result, public accounting firms need to diversify their business in line with global challenges, system changes, and mechanism modifications that exist in the new normal era.