UNDERSTANDING ETHICAL CHALLENGES AND THE DYNAMICS OF INTERGENERATIONAL INTERACTION IN FOUR PUBLIC ACCOUNTING FIRMS INDONESIA
Keywords:
Generational Differences, Work Ethic, Accountability, Digitalization, Organizational CultureAbstract
The massive development of digital technology and the disruption of the business environment are driving global regulatory changes and challenges for professional accounting practices, particularly within accounting firms. This study aims to understand the dynamics between different generations, namely Gen X, Gen Y, and Gen Z, in interacting with the challenges of technological transformation and work ethics. This qualitative study uses four public accounting firms in Indonesia as case studies. Data collection methods were obtained through interviews with 10 respondents from different generations across the four accounting firms, along with document analysis and non-participant observation. This study reveals that differences in personal values, communication styles, and preferences for digital technology create challenges for intergenerational collaboration and opportunities to increase productivity. These variations, although often triggering gaps in work expectations, can become a collective strength when facilitated through an inclusive organizational approach that is responsive to cross-generational needs. On the other hand, digitalization strengthens the need for technological literacy but also demands a definition of professional accountability in the era of automation. This study highlights the importance of organizational strategies, such as reverse mentoring, cross-generational training, and value-based work design, for maintaining professional cohesion. The success of PAF in maintaining professionalism and accountability depends on the ability to manage generational differentiation as strategic social capital.
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