Digital Technology Hegemony On The Role Of Accounts Diyah Probowulan 1 , Rendy Mirwan Aspirandi 2 diyahprobowulan@unmuhjember.ac.id 1 , rendymirwanaspirandi@unmuhjember.ac.id 2 Universitas Muhammadiyah Jember, Karimata Street Number 49 Jember 1 , Universitas Muhammadiyah Jember, Karimata Street Number 49 Jember 2 Abstract. Science and technology have substantially changed human culture and behavior. Digital hegemony of technology greatly affects the need for human labor which is starting to be replaced by technology. The concept paper aims to discuss the changing role of accountants over time along with the occurrence of digital technology hegemony from what used to be a lot of clerical accounting jobs to jobs that require more judgment, discretion, innovation/creation, and are more strategic. Indeed, repetitive, mechanistic, predictable and uncomplicated work has been and will continue to be replaced by the role of machines, computers and robots. Likewise in the context of auditing. Even machines, computers, or robots that have been programmed with artificial intelligence will not be able to perform as well as a professional accountant. Technology will never be able to replace it. The work of accountants shifted to matters closely related to judgment and discretion, and the accounting profession had to broaden its expertise. Keywords: Hegemony, Digital Technology, Role of Accountants, Concept Paper. 1 Introduction Science has progressed over the decades, creating eras such as the Ancient Greek era, the Middle Ages, the Modern Age, and the Contemporary Age, [1]. Philosophy, which was originally more mythological in nature, has now developed into a science that covers various fields. Science, in its current development to its derivatives to the development of digital technology, is more than just a means to support human life. Science and technology have now become something substantial, part of self-esteem (prestige) and myth, which will ensure the survival of a nation, a prerequisite for achieving progress (progress) and excellence or hegemony (power) needed in globalization. Science and technology, in its substantive position, have touched many aspects of life, and consequently changed human culture and behavior. Currently the phenomenon of change is occurring in our society which is undergoing a transition period to the digital era of technology. For this reason, the presence of a philosophy of science is needed in the midst of the development of digital technology which is marked by the sharpening of scientific specialization. Because by studying the philosophy of science, we will become aware of its limitations and will not be trapped in intellectual arrogance. What is more needed is an attitude of self-disclosure, so that we can greet each other and direct all of our scientific potential for the benefit of mankind. Science and technology issues require consideration of epistemology, ontology, and axiology, and these dimensions can sometimes have an impact on the process of further development of science and technology. In recent years, the influence of technological developments on the role of professions and jobs has significantly reduced the role of human labor in doing these jobs. The main reason is related to the development of information technology, robots, computerization, and other automations that are more controlled and efficient. Borrowing research results from [2] that the impact of digital technology on the industrial revolution 4.0 will result in 52.6 million types of jobs moving or disappearing from the face of the earth over the next five (5) years Accountants are one of the professions that are expected to become extinct. And it is undeniable that some of the work of the accounting profession has begun to be taken over, replaced by technology. This shows that automatic journaling, accounting software, and the current reality of accounting have been widely studied by the non-accounting community, so that simple accounting jobs do not require an accountant graduate from college, and the reality of accounting has now been widely studied by the non-accounting community. accountancy. The digital hegemony of this technology raises the question what about the accounting profession? Is this estimate correct? Many parties immediately confirmed the findings of the study because some of the accountants' roles had been replaced by the role of technology (information). Others may disagree with these findings. For example, according to [3], job change does not disappear. This statement can be interpreted in two ways. The first is the shift of the profession away from many clerical jobs and towards jobs that are more discretionary, strategic, or based on discretion within the accounting profession itself. The second factor is the changes that have taken place, which have resulted in a reduced role and need for accountants in the workplace, forcing them to move to other occupations or industries. Based on the phenomena discussed above, the concept of this paper discusses the changing role of accountants from time to time, as well as the occurrence of digital technology hegemony from previously many clerical accounting jobs to jobs that require more judgment, wisdom, innovation/creation, and are more ICBAE 2022, August 10-11, Purwokerto, Indonesia Copyright © 2022 EAI DOI 10.4108/eai.10-8-2022.2320907