The Muamalat Newsletter Vol. 2 2024

FEM eNewsletter | December 2024 34 References Akhter, A., & Sultana, R. (2018). Sustainability of Accounting Profession at the Age of Fourth Industrial Revolution. In A. Akhter & R. Sultana, International Journal of Accounting and Financial Reporting (Vol. 8, Issue 4, p. 139). https://doi.org/10.5296/ ijafr.v8i4.13689 Alderman, J. (2021). Women in the smart machine age: Addressing emerging risks of an increased gender gap in the ac- counting profession. Journal of Accounting Education, 55, 100715. Aldredge, M., Rogers, C., & Smith, J. (2020). The strategic transformation of accounting into a learned profession. In M. Aldredge, C. Rogers, & J. Smith, Industry and Higher Education (Vol. 35, Issue 2, p. 83). SAGE Publishing. https://doi. org/10.1177/0950422220954319 Alghafiqi, B., & Munajat, E. (2022). Impact of Artificial Intelligence Technology on Accounting Profession Dampak Teknologi Artificial Intelligence Pada Profesi Akuntansi. Berkala Akuntansi Dan Keuangan Indonesia, 7(2), 140-159. Andani, G., Lindrianasari, L., Oktavia, R., & Septiyanti, R. (2022). Indonesian Accounting Students’self-Confidence to Adopt Artificial Intelligence (AI). Jurnal Akuntansi dan Keuangan Indonesia, 19(1), 2. Guo, X. (2019). Research on the Transition from Financial Accounting to Management Accounting under the Background of Artificial Intelligence. In X. Guo, Journal of Physics Conference Series (Vol. 1345, Issue 4, p. 42031). IOP Publishing. https:// doi.org/10.1088/1742-6596/1345/4/042031 Longinus, O. (2018). Artificial intelligence system: implication for proper record keeping in microfinance banks in Nigeria. International Journal of Academic Research in Accounting, Finance and Management Sciences, 8(1), 131-136. Mei-Ying, L. (2021). Exploring the Methods of Artificial Intelligence Development on Accounting Bookkeeping System. In L. Mei-ying, Journal of Physics Conference Series (Vol. 1915, Issue 4, p. 42029). IOP Publishing. https://doi.org/10.1088/1742- 6596/1915/4/042029 Moore, W. B., & Felo, A. J. (2021). The evolution of accounting technology education: Analytics to STEM. In W. B. Moore & A. J. Felo, Journal of Education for Business (Vol. 97, Issue 2, p. 105). Taylor & Francis. https://doi.org/10.1080/08832323.2021.1 895045 Suarta, I. M., Suwintana, I. K., & Sudiadnyani, I. G. A. O. (2022). Technology and Information System Expertise Demand for Ac- counting Professionals: A Requirements Analysis of Job Advertisements. In I. M. Suarta, I. K. Suwintana, & I. G. A. O. Sudi- adnyani, Advances in Social Science, Education and Humanities Research/Advances in social science, education and humanities research. https://doi.org/10.2991/assehr.k.220301.046 Wu, X. (2021, May). Research on Accounting Risk Based on AI. In Journal of Physics: Conference Series (Vol. 1915, No. 2, p. 022052). IOP Publishing. Yang, Y. (2020). Research on the New Capability Structure of University Accounting Talents under the Background of Artificial Intelligence and Blockchain (p. 57). https://doi.org/10.1109/smartblock52591.2020.00018 Zhang, Y., Xiong, F., Xie, Y., Fan, X., & Hai-feng, G. (2020). The Impact of Artificial Intelligence and Blockchain on the Accounting Profession. In Y. Zhang, F. Xiong, Y. Xie, X. Fan, & G. Hai-feng, IEEE Access (Vol. 8, p. 110461). Institute of Electrical and Elec- tronics Engineers. https://doi.org/10.1109/access.2020.3000505 in the market. The most apparent issue is the anxiety of job loss since AI-based systems can perform many of the accounting functions better and faster than humans. This has resulted into negative change in the perception of the accounting students who now have the tendency of searching for more technological skills and knowledge that would be added to the traditional accounting knowledge. The changes in perception of the accounting students have significant effects on the accounting education (Moore and Felo, 2021). Teachers and the institution offering the accounting courses need to change the curriculum and the way they teach to make the students prepared for the modern world of accounting practice. It may include the integration of more technology-based courses such as data analytics, machine learning, and AI-based applications, into the accounting curriculum (Suarta et al., 2022). Moreover, emphasis should be put on critical thinking,problemsolvingandcommunication skills, as these will be increasingly important for accounting professionals in the age of AI (Aldredge et al., 2020). On top of that, as the accounting profession continues to evolve, it is crucial that accounting programs prioritize the development of ethical and technologically-savvy graduates who can navigate the complex challenges posed by the integration of AI (Zhang et al., 2020) (Akhter & Sultana, 2018).

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