Perubahan Peran Akuntan Manajemen Dalam Era Berbasis Internet Dengan Usia Sebagai Variabel Moderasi
Abstract
This study aims to examine the effect of the application of Internet-Based Technology (TBI) on the perception of changes in the role of management accountants with user experience, education and age as moderating variables. This research is motivated by the rapid development of TBI which has an impact on the community, including management accountants. The research population is management accountants in Indonesia who are registered at the Indonesian Institute of Management Accountants (IAMI) with a total sample of 110 respondents. Research data is processed with the help of Smart PLS. The implementation of TBI can replace the role of management accountants in several of their functions, roles, tools and activities. Only the age variable has been shown to weaken the influence of the implementation of TBI on changes in the tools and activities of management accountants. Accounting science, both academically and professionally, needs to accommodate accounting staff in the TBI era.
Keywords: Internet Based Technology; Perceptions of Changes in Management Accountants; User Experience; Education; Age
Downloads
Download data is not yet available.
References
Akhter, A., & Sultana, R. (2018). Sustainability of Accounting Profession at the Age of Fourth Industrial Revolution. International Journal of Accounting and Financial Reporting, 8(4), 139–158. https://doi.org/10.5296/ijafr.v8i4.13689
Alhassan, M. D., Kolog, E. A., & Boateng, R. (2020). Effect of gratification on user attitude and continuance use of mobile payment services: a developing country context. Journal of Systems and Information Technology, 22(4), 353–380. https://doi.org/10.1108/JSIT-01-2020-0010
Andreassen, R. I. (2020). Digital technology and changing roles: a management accountant’s dream or nightmare? Journal of Management Control, 31, 290–238. https://doi.org/10.1007/s00187-020-00303-2
Candra, R., Wahyuni, E., & Shobirin, K. (2021). Accountant Profession : Function , Role And His Order During The Industrial Revolution 4.0 Jimea | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , dan Akuntansi ). Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(1), 534–551. http://journal.stiemb.ac.id/index.php/mea/article/view/698
Chawla, D., & Joshi, H. (2020). The moderating role of gender and age in the adoption of mobile wallet. Foresight, 22(4), 483–504. https://doi.org/10.1108/FS-11-2019-0094
Dimitriu, O., & Matei, M. (2014). A New Paradigm for Accounting through Cloud Computing. Procedia Economics and Finance, 15, 840–846. https://doi.org/10.1016/s2212-5671(14)00541-3
Forsaith, D. M., Xydias-Lobo, M., & Tilt, C. A. (2004). The future of management accounting: a South Australian perspective (No. 2; Research Paper Series).
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis. In Vectors. https://doi.org/10.1016/j.ijpharm.2011.02.019
Hawksworth, J., & Berriman, R. (2018). Will robots really steal our jobs? An international analysis of the potential long term impact of automation. PricewaterhouseCoopers LLP.
Hintzman, D. L. (1978). The Psychology of Learning and Memory.
Islam, A. Y. M. A., Mok, M. M. C., Xiuxiu, Q., & Leng, C. H. (2018). Factors influencing students’ satisfaction in using wireless internet in higher education Cross-validation of TSM. Electronic Library, 36(1), 2–20. https://doi.org/10.1108/EL-07-2016-0150
Iswanto, A. C., & Wahjono. (2019). Pengaruh Revolusi Industri 4.0 Terhadap Ilmu Akuntansi. Jurna Ilmiah INFOKAM, 15(1).
Kosadi, F., Ginting, W., & Merliana, V. (2021). Digital Receipts of Online Transactions in the Reconciliation Process and the Preparation of Financial Reports. Journal of Indonesian Economy and Business, 36(1), 31–50. https://doi.org/10.22146/jieb.59884
Kupenova, Z., Baimukhanova, S., Nurgalieva, G., Zhunisova, G., & Nurmukhan, A. (2020). Digital economy and its role in accounting. E3S Web of Conferences, 159. https://doi.org/10.1051/e3sconf/202015904032
Kwateng, O., Atiemo, K. O., & Appiah, C. K. A. (2019). Acceptance and use of mobile banking: an application of UTAUT2. Journal of Enterprise Information Management, 32(1), 118–151. https://doi.org/10.1108/JEIM-03-2018-0055
Leonardi, P. M., & Jackson, M. H. (2004). Technological determinism and discursive closure in organizational mergers. Journal of Organizational Change Management, 17(6), 615–631. https://doi.org/10.1108/09534810410564587
Mangiuc, D. (2017). Accountants and the cloud – Involving the professionals. Journal of Accounting and Management Information Systems, 16(1), 179–198. https://doi.org/10.24818/jamis.2017.01009
McLuhan, M. (1962). The Gutenberg Galaxy the making of typographic man. University of Toronto Press. https://doi.org/10.2307/3719923
Merlina, M., & Nuraini, A. (2020). Analisis Persepsi Dosen Akuntansi Dan Mahasiswa Akuntansi Mengenai Peranan Akuntan Di Era Revolusi Industri 4.0. JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia), 4(2), 149. https://doi.org/10.36339/jaspt.v4i2.347
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. British Accounting Review, 51(6). https://doi.org/10.1016/j.bar.2019.04.002
Natarajan, T., Balasubramanian, S. A., & Kasilingam, D. L. (2018). The moderating role of device type and age of users on the intention to use mobile shopping applications. Technology in Society, 53(C), 79–90. https://doi.org/10.1016/j.techsoc.2018.01.003
Novicevic, M. M., Hayek, M., Buckley, M. R., & Humphreys, J. H. (2009). Chandler and Technological Determinism in the Histories of Management. Journal of Applied Management and Entrepreneurship, 14(4), 3–13.
Nurjan, S. (2016). Psikologi Belajar. Wade Group.
Odia, J. (2019). Towards a Changing Role of Management Accounting and Management Accountants in Nigeria. Journal of Accounting and Management, 9(1), 31–47. http://search.ebscohost.com/login.aspx?direct=true&db=bsu&AN=139580495&site=ehost-live
Rahardja, U., Aini, Q., & Hardini, M. (2018). Penerapan Software Akuntansi Online Sebagai Penunjang Pencatatan Laporan Keuangan. Sisfotenika, 8(2), 176–187. https://doi.org/10.30700/jst.v8i2.408
Rosmida, R. (2019). Transformasi Peran Akuntan dalam Era Revolusi Industri 4.0 dan Tantangan Era Society 5.0. Inovbiz: Jurnal Inovasi Bisnis, 7, 206-212. https://doi.org/10.35314/inovbiz.v7i2.1197
Shao, Z., Zhang, L., Chen, K., & Zhang, C. (2020). Examining user satisfaction and stickiness in social networking sites from a technology affordance lens: uncovering the moderating effect of user experience. Industrial Management and Data Systems, 120(7), 1331–1360. https://doi.org/10.1108/IMDS-11-2019-0614
Sharp, D., Cole, M., Lave, C., Ginsburg, H. P., Brown, A. L., & French, L. A. (1979). Education and Cognitive Development: The Evidence from Experimental Research. Monographs of the Society for Research in Child Development, 44(1–2), 1–112. https://doi.org/10.2307/3181586
Shi, Y. (2020). The Impact of Artificial Intelligence on the Accounting Industry. Advances in Intelligent Systems and Computing, 971–978. https://doi.org/10.1007/978-3-030-15235-2_129
Sirkin, D., Mok, B., Yang, S., & Ju, W. (2015). Mechanical Ottoman: How Robotic Furniture Offers and Withdraws Support. ACM/IEEE International Conference on Human-Robot Interaction. https://doi.org/10.1145/2696454.2696461
Surahman, S. (2016). Determinisme Teknologi Komunikasi dan Globalisasi Media Terhadap Seni Budaya Indonesia. REKAM: Jurnal Fotografi, Televisi, Dan Animasi, 12(1), 31–42. https://doi.org/10.24821/rekam.v12i1.1385
Tiruwa, A., Yadav, R., & Suri, P. K. (2018). Moderating effects of age, income and internet usage on Online Brand Community (OBC)-induced purchase intention. Journal of Advances in Management Research, 15(1). https://doi.org/10.1108/JAMR-04-2017-0043
Triatmaja, M. F., Acc, M., Acpa, A., Program, *, Akuntansi, S., Ekonomika, F., Bisnis, D., Muhammadiyah, U., & Pekalongan, P. (2019). Seminar Nasional dan The 6th Call for Syariah Paper Universitas Muhammadiyah Surakarta Dampak Artificial Intelligence (AI) Pada Profesi Akuntan. In Seminar Nasional dan The 6th Call For Syariah Paper (SANCALL) 2019.
Tsamenyi, M., Cullen, J., & González, J. M. G. (2006). Changes in accounting and financial information system in a Spanish electricity company: A new institutional theory analysis. Management Accounting Research, 17, 409–432. https://doi.org/10.1016/j.mar.2006.02.002
Wahyuni, T. (2020). The Role of Information Technology in Supporting Accountant Profession in the Era of Industrial Revolution 4.0. Advances in Social Science, Education and Humanities Research, 256–264. https://doi.org/10.2991/assehr.k.200331.150
Wolf, T., Kuttner, M., Feldbauer-Durstmüller, B., & Mitter, C. (2020). What we know about management accountants’ changing identities and roles – a systematic literature review. Journal of Accounting and Organizational Change, 16(3), 311–347. https://doi.org/10.1108/JAOC-02-2019-0025
Woodworth, R. S., & Thorndike, E. L. (1901). The influence of improvement in one mental function upon the efficiency of other functions. (I). Psychological Review, 8(3), 247–261. https://doi.org/10.1037/h0074898
Zainuddin, Z. N., & Sulaiman, S. (2016). Challenges Faced by Management Accountants in the 21st Century. Procedia Economics and Finance, 37, 466–470. https://doi.org/10.1016/s2212-5671(16)30153-8
Alhassan, M. D., Kolog, E. A., & Boateng, R. (2020). Effect of gratification on user attitude and continuance use of mobile payment services: a developing country context. Journal of Systems and Information Technology, 22(4), 353–380. https://doi.org/10.1108/JSIT-01-2020-0010
Andreassen, R. I. (2020). Digital technology and changing roles: a management accountant’s dream or nightmare? Journal of Management Control, 31, 290–238. https://doi.org/10.1007/s00187-020-00303-2
Candra, R., Wahyuni, E., & Shobirin, K. (2021). Accountant Profession : Function , Role And His Order During The Industrial Revolution 4.0 Jimea | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , dan Akuntansi ). Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(1), 534–551. http://journal.stiemb.ac.id/index.php/mea/article/view/698
Chawla, D., & Joshi, H. (2020). The moderating role of gender and age in the adoption of mobile wallet. Foresight, 22(4), 483–504. https://doi.org/10.1108/FS-11-2019-0094
Dimitriu, O., & Matei, M. (2014). A New Paradigm for Accounting through Cloud Computing. Procedia Economics and Finance, 15, 840–846. https://doi.org/10.1016/s2212-5671(14)00541-3
Forsaith, D. M., Xydias-Lobo, M., & Tilt, C. A. (2004). The future of management accounting: a South Australian perspective (No. 2; Research Paper Series).
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis. In Vectors. https://doi.org/10.1016/j.ijpharm.2011.02.019
Hawksworth, J., & Berriman, R. (2018). Will robots really steal our jobs? An international analysis of the potential long term impact of automation. PricewaterhouseCoopers LLP.
Hintzman, D. L. (1978). The Psychology of Learning and Memory.
Islam, A. Y. M. A., Mok, M. M. C., Xiuxiu, Q., & Leng, C. H. (2018). Factors influencing students’ satisfaction in using wireless internet in higher education Cross-validation of TSM. Electronic Library, 36(1), 2–20. https://doi.org/10.1108/EL-07-2016-0150
Iswanto, A. C., & Wahjono. (2019). Pengaruh Revolusi Industri 4.0 Terhadap Ilmu Akuntansi. Jurna Ilmiah INFOKAM, 15(1).
Kosadi, F., Ginting, W., & Merliana, V. (2021). Digital Receipts of Online Transactions in the Reconciliation Process and the Preparation of Financial Reports. Journal of Indonesian Economy and Business, 36(1), 31–50. https://doi.org/10.22146/jieb.59884
Kupenova, Z., Baimukhanova, S., Nurgalieva, G., Zhunisova, G., & Nurmukhan, A. (2020). Digital economy and its role in accounting. E3S Web of Conferences, 159. https://doi.org/10.1051/e3sconf/202015904032
Kwateng, O., Atiemo, K. O., & Appiah, C. K. A. (2019). Acceptance and use of mobile banking: an application of UTAUT2. Journal of Enterprise Information Management, 32(1), 118–151. https://doi.org/10.1108/JEIM-03-2018-0055
Leonardi, P. M., & Jackson, M. H. (2004). Technological determinism and discursive closure in organizational mergers. Journal of Organizational Change Management, 17(6), 615–631. https://doi.org/10.1108/09534810410564587
Mangiuc, D. (2017). Accountants and the cloud – Involving the professionals. Journal of Accounting and Management Information Systems, 16(1), 179–198. https://doi.org/10.24818/jamis.2017.01009
McLuhan, M. (1962). The Gutenberg Galaxy the making of typographic man. University of Toronto Press. https://doi.org/10.2307/3719923
Merlina, M., & Nuraini, A. (2020). Analisis Persepsi Dosen Akuntansi Dan Mahasiswa Akuntansi Mengenai Peranan Akuntan Di Era Revolusi Industri 4.0. JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia), 4(2), 149. https://doi.org/10.36339/jaspt.v4i2.347
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. British Accounting Review, 51(6). https://doi.org/10.1016/j.bar.2019.04.002
Natarajan, T., Balasubramanian, S. A., & Kasilingam, D. L. (2018). The moderating role of device type and age of users on the intention to use mobile shopping applications. Technology in Society, 53(C), 79–90. https://doi.org/10.1016/j.techsoc.2018.01.003
Novicevic, M. M., Hayek, M., Buckley, M. R., & Humphreys, J. H. (2009). Chandler and Technological Determinism in the Histories of Management. Journal of Applied Management and Entrepreneurship, 14(4), 3–13.
Nurjan, S. (2016). Psikologi Belajar. Wade Group.
Odia, J. (2019). Towards a Changing Role of Management Accounting and Management Accountants in Nigeria. Journal of Accounting and Management, 9(1), 31–47. http://search.ebscohost.com/login.aspx?direct=true&db=bsu&AN=139580495&site=ehost-live
Rahardja, U., Aini, Q., & Hardini, M. (2018). Penerapan Software Akuntansi Online Sebagai Penunjang Pencatatan Laporan Keuangan. Sisfotenika, 8(2), 176–187. https://doi.org/10.30700/jst.v8i2.408
Rosmida, R. (2019). Transformasi Peran Akuntan dalam Era Revolusi Industri 4.0 dan Tantangan Era Society 5.0. Inovbiz: Jurnal Inovasi Bisnis, 7, 206-212. https://doi.org/10.35314/inovbiz.v7i2.1197
Shao, Z., Zhang, L., Chen, K., & Zhang, C. (2020). Examining user satisfaction and stickiness in social networking sites from a technology affordance lens: uncovering the moderating effect of user experience. Industrial Management and Data Systems, 120(7), 1331–1360. https://doi.org/10.1108/IMDS-11-2019-0614
Sharp, D., Cole, M., Lave, C., Ginsburg, H. P., Brown, A. L., & French, L. A. (1979). Education and Cognitive Development: The Evidence from Experimental Research. Monographs of the Society for Research in Child Development, 44(1–2), 1–112. https://doi.org/10.2307/3181586
Shi, Y. (2020). The Impact of Artificial Intelligence on the Accounting Industry. Advances in Intelligent Systems and Computing, 971–978. https://doi.org/10.1007/978-3-030-15235-2_129
Sirkin, D., Mok, B., Yang, S., & Ju, W. (2015). Mechanical Ottoman: How Robotic Furniture Offers and Withdraws Support. ACM/IEEE International Conference on Human-Robot Interaction. https://doi.org/10.1145/2696454.2696461
Surahman, S. (2016). Determinisme Teknologi Komunikasi dan Globalisasi Media Terhadap Seni Budaya Indonesia. REKAM: Jurnal Fotografi, Televisi, Dan Animasi, 12(1), 31–42. https://doi.org/10.24821/rekam.v12i1.1385
Tiruwa, A., Yadav, R., & Suri, P. K. (2018). Moderating effects of age, income and internet usage on Online Brand Community (OBC)-induced purchase intention. Journal of Advances in Management Research, 15(1). https://doi.org/10.1108/JAMR-04-2017-0043
Triatmaja, M. F., Acc, M., Acpa, A., Program, *, Akuntansi, S., Ekonomika, F., Bisnis, D., Muhammadiyah, U., & Pekalongan, P. (2019). Seminar Nasional dan The 6th Call for Syariah Paper Universitas Muhammadiyah Surakarta Dampak Artificial Intelligence (AI) Pada Profesi Akuntan. In Seminar Nasional dan The 6th Call For Syariah Paper (SANCALL) 2019.
Tsamenyi, M., Cullen, J., & González, J. M. G. (2006). Changes in accounting and financial information system in a Spanish electricity company: A new institutional theory analysis. Management Accounting Research, 17, 409–432. https://doi.org/10.1016/j.mar.2006.02.002
Wahyuni, T. (2020). The Role of Information Technology in Supporting Accountant Profession in the Era of Industrial Revolution 4.0. Advances in Social Science, Education and Humanities Research, 256–264. https://doi.org/10.2991/assehr.k.200331.150
Wolf, T., Kuttner, M., Feldbauer-Durstmüller, B., & Mitter, C. (2020). What we know about management accountants’ changing identities and roles – a systematic literature review. Journal of Accounting and Organizational Change, 16(3), 311–347. https://doi.org/10.1108/JAOC-02-2019-0025
Woodworth, R. S., & Thorndike, E. L. (1901). The influence of improvement in one mental function upon the efficiency of other functions. (I). Psychological Review, 8(3), 247–261. https://doi.org/10.1037/h0074898
Zainuddin, Z. N., & Sulaiman, S. (2016). Challenges Faced by Management Accountants in the 21st Century. Procedia Economics and Finance, 37, 466–470. https://doi.org/10.1016/s2212-5671(16)30153-8
Published
2022-09-26
How to Cite
SURYANI, Anita et al.
Perubahan Peran Akuntan Manajemen Dalam Era Berbasis Internet Dengan Usia Sebagai Variabel Moderasi.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 9, p. 2679-2694, sep. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/80925>. Date accessed: 26 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i09.p04.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
