The Transformation of Accounting Profession Qualifications in The New Normal Era

The accountant is one of the important elements in a company, namely processing business activity data into managerial and financial strategic information. The COVID-19 pandemic has a negative impact on all aspects of life, including the accountant. With the COVID-19 pandemic, accounting principles under normal conditions will be modified according to the new normal economic order. The purpose of this study is to analyze the qualifications needed to work as an accounting profession in the new normal era. The research sample consisted of 100 companies that provided job vacancies. This study used descriptive methods, the secondary data collection techniques through documentation and literature. The results showed that in facing the new normal era, the accountant have to meet the following criteria; (1) have an understanding of accounting, (2) education, (3) professional certification, (4) have an understanding of tax regulations, (5) communications skill, (6) works experience, (7) digital capability development, (8) age, (9) can work with pressure, (10) thorough. The development of accounting activities in the form of financial accounting, management accounting, auditing, taxation which was originally done by accountants before COVID-19, had adapted using artificial intelligence software after it. It is expected that an accountant has the skills needed to be competitive in the working world.
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