Abstract

The purpose of this study is to determine the roles and problems that occur in accounting information systems in today's digital era. This research uses literature study method. The results of this study indicate that the role of accounting information systems in today's digital era has a very important role. Accounting information systems such as ERP, which are accounting systems in the form of software from bookkeeping items to instruments for reporting, control, and output management that provide the necessary transparency and access to financial and accounting data for the employees concerned. Besides having an important role, accounting information systems also have problems that arise because of irresponsible parties. Wang (2021) in his research said there are several problems that occur in accounting information systems, such as loss of important information, accounting information systems are vulnerable to hacker attacks and viruses, lack of professional and technical personnel, and lack of effective supervision.