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Artificial intelligence (AI) encompasses research, applications and instructions related to computer programming to do things which, in human view, are intelligent. (Simon, 1987).

Besides, Rich and Knight (1991) argues that, artificial intelligence is a study of how to make computers do things that humans can now do better. At present the realization of AI leads to mobile online business via smartphones starting to take an important role, its tendency has begun to take the market share of conventional business. Thus the impact of the 4.0 industrial revolution was marked by the era of AI, robotics and mobile / e-commerce allegedly will cause many job vacancies to be cut in large quantities including administrative and financial work including accountants. Referring to this, the question arises as to how the impact of this AI affects the accounting and future development and the profession of an accountant. In addition, there is a belief that AI will replace the role of accountants, even according to a research study from the University of Oxford, concluding that accountants have a 95% risk of losing their jobs when the machine begins to take over numerical processing and data analysis.

The emergence of AI, robots and mobile causes the number of accounting graduates (accountants) to be accepted in large medium-sized companies will be reduced because it is replaced by AI, robots and mobile. However, job vacancies will emerge either as company staff, consultants, or freelancers in the accounting sector for online-based micro-small and medium enterprises (MSMEs) which are quite numerous.

The emergence of online market places (Tokopedia, Bukalapak, Lazada, Blibli, Sophee, etc.) and other e-commerce provide easy access for MSMEs to sell their products throughout Indonesia and even abroad. This is a great opportunity for accountants to be able to make financial reports where the MSME company sales cycle and receipt of money are also the HRD and Payroll cycles already using digital as well as the production cycle which can also use digital and other cycles. So, the accountant market diminishes for large medium-sized businesses but increases for the small middle class.

Regarding these problems, an accountant is expected not to reject the development of the times, but instead makes this AI as a momentum to improve the way we work, we must automate repetitive work, and focus more on processing financial data, to create values and recommendations that strengthen business for clients.

With this background in mind, our Bachelor of Accounting Study Program at University of Pamulang held Call for Papers – The 2nd International Seminar on Accounting for Society The theme of this activity was “The Impact of Artificial Intelligence on Accounting for Society 5.0”