Digital Transformation of Accounting Profession: Post Covid-19 era


  • Zairul Nurshazana Zainuddin Faculty of Accountancy, Universiti Teknologi MARA, UiTM Shah Alam, 40450 Shah Alam, Selangor, Malaysia
  • Mahfuzah Ahmad Faculty of Accountancy, Universiti Teknologi MARA, Perak Branch, Tapah Campus, 35400 Tapah Road, Perak, Malaysia
  • Nurul Ezhawati Abdul Latif Faculty of Accountancy, Universiti Teknologi MARA, UiTM Shah Alam, 40450 Shah Alam, Selangor, Malaysia
  • Faizal Mohamed Yusof Faculty of Accountancy, Universiti Teknologi MARA, UiTM Shah Alam, 40450 Shah Alam, Selangor, Malaysia
  • Suzana Sulaiman Faculty of Accountancy, Universiti Teknologi MARA, UiTM Shah Alam, 40450 Shah Alam, Selangor, Malaysia



Digital Skills, Critical Thinking, Accounting Profession, Covid-19, Transformation


The accounting profession faces significant challenges and noticeable changes due to the COVID-19 pandemic. The rising demand for digital talent and the need to ensure critical thinking skills are applied in making decisions have become the main challenges for accountants nowadays. A drastic change from the official site to working from home due to lockdown is an issue to be discussed. Therefore, based on case studies, this paper aims to discuss the effects of COVID-19 on the accounting profession. The selection of the case studies is based on the company awarded as Best Employer and Most Attractive Graduate Employers to Work in Malaysia in recent years. By focusing on the importance of digital and critical thinking, a framework is developed to show the transformation of the accounting profession over the last 50 years and future insights for the accounting talent in the current context. The findings show that the Accountant's traditional role of preparing a complete set of accounts is still vital and relevant. However, accountants need to equip themselves with digital and critical thinking skills to become future-fit accountants in the near future, especially in the post-COVID-19 era.


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How to Cite

Zainuddin, Z. N., Ahmad, M., Abdul Latif, N. E., Mohamed Yusof, F., & Sulaiman, S. (2022). Digital Transformation of Accounting Profession: Post Covid-19 era. Environment-Behaviour Proceedings Journal, 7(SI8), 131–139.