Transformation of the Role of Public Accountants in the Digital Era: Adapting to Technological Disruption in Indonesia

Abstract

The development of digital technology has fundamentally changed the landscape of the accounting profession. This article discusses how digital transformation impacts the role of public accountants, especially young accountants in Indonesia, in the face of technological disruption. Through a qualitative literature study approach, this research highlights the shift in the role of accountants from administrative to strategic, as well as the challenges of technological adaptation, psychological pressure, and reconstruction of professional identity amid the digital startup ecosystem. The results of the analysis show that technological competence, growth mindset, and institutional support are instrumental in the success of this transformation. This research contributes to the understanding of how young accountants reshape the meaning of their profession in the digital era and offers strategic recommendations to support the readiness of the profession to face rapid change.