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UNPAR’s Faculty of Economics 64th Dies Natalis Oratio: Industrial Revolution 4.0 and Accounting Education through the Lens of Systems Thinking




On Friday, 25th January 2019, RDI attended Parahyangan Catholic University’s Faculty of Economics 64th dies natalis which is an annual event held by UNPAR. The main agenda of the event consist of a speech/oratio by Dr. Amelia Setiawan, CISA, addressing the impact of industrial revolution 4.0 towards accounting education through the lens of systems thinking. The oratio was titled: “Accounting 4.0: Imagining accounting education in the Era of Industrial Revolution 4.0 through Systems Thinking”. Dr. Amelia began by outlining the possibility that industrial revolution 4.0 will threaten jobs all over the world with the emergence new technologies such as automatons and artificial intelligence. With the emergence of these innovations, education especially for accounting and economics needs to adapt towards these changes, therefore, Dr. Amelia proceeded by explaining how sytems thinking can be a framework for educators to develop new curriculums and programs so that future university graduates could better adapt towards future technological developments.

The systems thinking framework that is used by Dr. Amelia for her analysis is the Systems Iceberg Model. As presented in picture 1.



Picture 1. System Iceberg Model

The model was used to develop a problem identification framework for understanding the industrial revolution 4.0 and through this model, the following analysis was developed (see picture 2)


Picture 2. Systems Iceberg Model and Industrial Revolution 4.0

The analysis using this model can be summarized as the following:
1. Event: Indonesian citizens must react towards 4.0 technologies
2. Economic actors in Indonesia (industry) needs to anticipate Industry 4.0
3. The government, private sector, and civil society needs to design economy 4.0
4. Academicians must guide the civil society towards masyarakat 4.0

Lastly, Dr. Amelia reminded the audience that industrial revolution 4.0 has already happened and accounting jobs is beginning to be threatened, therefore education curriculum must be adaptive towards the changes and human resources must specialize and strengthen human character so that it could adapt towards the newest industrial revolution.


Picture 3. Durring Presentation