Optimizing readiness and challenges of the accounting profession in the Industrial Revolution 4.0: A study on accounting students in Aceh Province, Indonesia

The Industrial Revolution 4.0, driven by the digital economy, has transformed global social and economic dynamics through innovations such as IoT, big data, and artificial intelligence. This revolution impacts the accounting profession, requiring readiness in technological awareness, digital-based education, professional development, and collaboration between accountants and technicians. This study examines the readiness and challenges faced by the accounting profession in the Industrial Revolution 4.0, focusing on millennial accounting students in Aceh Province, Indonesia. Using a quantitative method with survey data from seventh-semester accounting students at Universitas Islam Kebangsaan Indonesia and Universitas Malikussaleh, descriptive statistical analysis via SPSS revealed that students emphasize the importance of hard and soft skills for the profession’s sustainability in the 4.0 era.