Digital Transformation for Accounting Students in Facing the Development of Artificial Intelligence (AI) in the World of Accounting

Abstract

The development of digital transformation and Artificial Intelligence (AI) technology has brought significant changes in the world of accounting, especially in the process of recording transactions, preparing financial statements, digital audits, and fraud detection. This research aims to analyze digital transformation for accounting students in facing the development of Artificial Intelligence (AI) in the world of accounting. The research method used is Systematic Literature Review (SLR) with a thematic synthesis approach to scientific articles obtained from Google Scholar, ScienceDirect, ResearchGate, and Scopus for the 2024–2026 period. Of the 80 articles found, 15 articles that met the inclusion criteria were obtained and analyzed further. The results of the study show that digital transformation has a major impact on the accounting profession with the increasing use of accounting software, cloud computing, blockchain, and AI in business processes. Accounting students are required not only to understand accounting theory, but also to have digital competencies such as mastery of accounting information systems, data analysis, and the use of AI-based technology. Factors that affect students' readiness to face AI include digital literacy, educational curriculum, technology access, and adaptability. In addition to presenting challenges in the form of increasing job competition and the need for technology skills, AI also opens up new opportunities in the accounting profession such as digital auditors, financial data analysts, and information systems consultants. Therefore, universities need to update the curriculum to be more relevant to technological developments and industrial needs in the digital era.