Citation:

Ni Putu Sri Harta Mimba, I Putu Sudana, Luh Gede Krisna Dewi, Liu Dan Dan, Ni Putu Ema Leonita Andini. "Blockchain as a New Disruption in Industry 4.0: A Challenge or an Opportunity for the Accounting Profession? (A Comparative Study Between Indonesia and China)" International Research Journal of Economics and Management Studies, Vol. 2, No. 4, pp. 514-518, 2023.

Abstract:

The introduction of supercomputers, intelligent robotics, cloud computing, big data systems, and the advancement of neurotechnology—which allows people to optimize brain function better—mark the advent of the fourth industrial revolution. The existence of Industrial Revolution 4.0 requires accountants to be more aware of current technological developments, especially those related to accounting. One of the impacts of such revolutions is blockchain technology. This could bring some challenges or opportunities to the accounting profession. This study aims to explore student's blockchain awareness and technology knowledge in Indonesia and China. This study also will confirm whether there is a significant difference between the blockchain knowledge of students in both countries. There are various effects of blockchain on the accounting profession. However, considering its significant impact, there is still a limited study about this subject. This study will fill this gap. This study uses a comparative study with a questionnaire to collect data. The result of this study shows that there is a difference in blockchain knowledge between Indonesian and Chinese students. The result also shows that blockchain technology has many advantages for the accountant; therefore, academics who are involved in designing the accounting curriculum should seriously consider the inclusion of blockchain technology in the accounting curriculum.

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Keywords:

Accountant, Accounting Curriculum, Blockchain, Industry Revolution 4.0.