Technological developments, including the emergence of artificial intelligence (AI), have brought about significant changes in various aspects of life, including accounting practices. AI is widely used to automate multiple routine tasks in accounting.
The Chairman of the Indonesian Institute of Public Accountants (IAPI), Tarkosunaryo, MBA., Ak., CA., CPA, stated that the development of AI has fundamentally changed accounting practices. However, the core values of the profession, particularly integrity and ethical judgement, remain aspects that cannot be replaced by technology.
“AI will take over many routine tasks. However, only accountants with integrity are capable of critically interpreting AI outputs, making ethical considerations, and maintaining public trust,” he emphasised during his scientific speech at the 23rd FEB UGM Accountant Professional Program (PPAk) Graduation Ceremony on Friday (14/11/2025) at FEB UGM.
Delivering a speech titled “Becoming an Accountant with Integrity in the Era of Artificial Intelligence: Leading Sustainability and Innovation” in front of 37 new accountants, he emphasised the importance for accountants to strengthen several key competencies to remain relevant in the current digital and sustainability era. The competencies that accountants must master include professional scepticism, digital competence, independence, and objectivity.
Previously, the Deputy Dean of the Faculty of Economics and Business, UGM, for Academic and Student Affairs, Bayu Sutikno, B.Com., M.S.M., Ph.D., advised new accountants to apply the knowledge, integrity, and professional ethics they had acquired during their studies. Be accountants who are not only technically intelligent, but also have high integrity and understand global issues,” he said.
Source: PPAk FEB UGM
Editor: Kurnia Ekaptiningrum
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