Accounting Professionals in a Changing Workplace: A Systematic Review of Skills, Well-Being, and Career Adaptability in Indonesia and Malaysia

Abstract

Technological development, regulatory change, and growing demands for data-based decision-making have affected the roles and career paths of accounting professionals. Indonesia and Malaysia face similar challenges in preparing accountants for these changes, although their educational systems, professional regulations, and employment conditions differ. This study reviews research on accounting professionals in both countries, focusing on professional skills, well-being, and career adaptability. Following the PRISMA guidelines, relevant journal articles are identified, screened, and examined based on their research settings, methods, participants, and findings. Previous studies underline the importance of combining accounting knowledge with digital competence, analytical ability, communication skills, and professional judgement. Career adaptability and continuous learning also help accountants respond to automation, changing regulations, and broader job responsibilities. However, increasing workloads, pressure to learn new technologies, and changes in professional roles may affect their well-being. Research in Indonesia and Malaysia has addressed these topics, but the relationship between competency development, well-being, and long-term career continuity remains insufficiently explored. This review compares the evidence from both countries and identifies issues that warrant further research.