Human Capital and Competency of Accountant in the Digital Age

Abstract

          In the world this day, where technology is rapidly changing by leaps and bounds, the  obvious thing is that technological progress has lead us to the “Digital Age” This academic aims to present human capital and the competency development of accountant in the digital age. "Human capital" is knowledge, skills, adaptability and various experiences of human beings that are ingrained from birth  and some come from learning, training and development at different stages of life. The accountant profession is considered one of the professions that are important to the organisation.  which the accountant  considered the first person involved in the preparation of financial information.  The information provided by the accountant will be forwarded to the auditor, who gives assurance and certifies the financial statements of the organisation.Therefore, accountant in the digital age must have 6 important skills: 1) Accounting professional knowledge and skills 2) Accounting professional ethics 3) English language skills 4) Accounting laws 5) Accounting  analytical thinking and problem solving 6) Information technology If the accountant is ready, which includes qualifications in the various skills mentioned above, will increase the value for the accountant.  To be a quality accountant in the digital age, being a business partner is an important part that helps lead the organisation to survive.  Help drive the direction for business success and have the ability to compete. That is violent in a time of rapid technological changes.