• JIA YI CHUR Faculty of Business, Economics and Accounting and Economic, HELP University, Kuala Lumpur, Malaysia.
  • KIEW HEONG ANGELINE YAP Faculty of Business, Economics and Accounting and Economic, HELP University, Kuala Lumpur, Malaysia.



Industry 4.0, cloud computing, blockchain, artificial intelligence, job opportunity


This study aimed to discover the impact of Industry 4.0 on the accounting profession. It focused on 4 aspects, which are accounting information system, accounting process, the education and job opportunity of accountant. It adopted the survey method to collect data. This study found that Industry 4.0 would bring benefits to accounting firms and accountants. However, accountants need to learn more skills and knowledge to adapt to Industry 4.0 to enjoy the benefits and the new jobs created. Diffusion of innovation (DOI) theory and institutional theory were used in this study. From the findings, it is concluded that adopting the technologies of Industry 4.0 will bring numerous advantages to accounting firms. It also showed that the respondents were satisfied with the advantages of Industry 4.0. It is concluded that companies in the same industries will adopt the technologies because of external pressure from competitors. Industry 4.0 will improve the productivity and effectiveness of accounting companies. Industry 4.0 will also reduce fraud and error during the accounting process. The study revealed that the current knowledge of accounting students is not sufficient to adapt to Industry 4.0. The development of Industry 4.0 will provide new services to clients and create new job scope for accountants.


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How to Cite

CHUR, J. Y., & ANGELINE YAP, K. H. (2024). THE IMPACT OF INDUSTRY 4.0 ON THE ACCOUNTING PROFESSION. Quantum Journal of Social Sciences and Humanities, 5(3), 1–18.