Cognitive of the Role of Accountants in the Digital Era from the Perspective of Professional Accountants in the Lower Northern Region

Abstract

The purpose of this research was to study cognitive of the role of accountants in the digital era from the perspective of professional accountants in the lower northern region and studying personal factors affects cognitive of the role of accountants in the digital era. The sample used in this research were 302 professional accountants in the lower northern region. The instrument used for data collection was a questionnaire. The statistics used for data analysis were frequency, percentage, mean, standard deviation, t-test and F-test, with a statistical significance level of .05. When differences were found, pairs were compared using Scheffe's method.

The research results found that accounting professionals in the lower northern region have the highest level of opinion regarding the role of accountants in the digital era, indicating that accounting professionals in the digital era should have knowledge, understanding and importance of the accountant's role in every aspect. The role of accountants in the digital era is divided into 4 areas, in order: professional ethics, legal aspects, technology, and skills.

Professionals in the lower northern region of different genders had similar opinions about cognitive roles of accountants in the digital era. Era Individual Factors education level and different experiences in accounting have different opinions about the cognitive of the role of accountants in the digital era. Statistically significant at the .05 level.