Journal of Accounting and Strategic Finance, Год журнала: 2024, Номер 7(2), С. 219 - 234
Опубликована: Дек. 23, 2024
This study aims to determine how the accounting profession responds issue of digitalization. uses a qualitative research method with case design. Data collection was conducted through interviews at one Public Accounting Firms in Malang. The findings this are concerned about client data leaks that affect trust digital systems, especially use Audit Tools and Linked Archive System (ATLAS) their work, significant benefits efficiency accuracy work technology, threats due automation increasing risk cybercrime. results itself offer strategic insights into dealing changes landscape profession, including strengthening security, adapting skills, developing policies support transformation.
Язык: Английский