Behavioral Accounting: Accounting and Behavior with Technological Influences

Ilvia Azhari Salsabila; Sri Trisnaningsih

doi:10.55927/fjmr.v3i4.8987

Authors

Ilvia Azhari Salsabila Magister of Accounting, UPN “Veteran” Jawa Timur, Surabaya
Sri Trisnaningsih Magister of Accounting, UPN “Veteran” Jawa Timur, Surabaya

DOI:

https://doi.org/10.55927/fjmr.v3i4.8987

Keywords:

Accounting, Behavior, Technology

Abstract

Accounting is a science that requires certain qualifications to produce a report. Along with the development of technology, the accounting profession is also threatened. This study aims to conduct research on whether the accounting profession will be replaced by technology by prioritizing studies related to accounting and behavior amid technological developments. This research is qualitative research with a literature study approach with a framework and working papers prepared according to the scientific method. From the conclusions obtained, the accountant profession cannot be easily replaced by technology created by humans with the dynamization that affects individual behavior.

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