According to literature, accounting is a process of recording transactions using journal entries which involve debit and credit. But, does this definition still apply, since the implementation of IT in every sector, including accounting? I already browse data from hundreds of universities and campuses in Indonesia, almost 75% of them are suffering accounting students decrease. Now I suspect that in other countries face similar problems. Is that right? I welcome two or three researchers to do this research. Please find data related to number of accounting students in many universities in your country. Thank you.