Disruptive technology offers both opportunities and challenges for intensifying the organizational governance within the lens of the accounting sector. The era of digital disruption made the fundamental role of accountant taken over by system of software. On December 31, 2019, the Wuhan city health commission, china, announced a cluster of cases of pneumonia which causes the disease covid-19 throughout the world. There have been a lot of changes and adjustments in overall country policy. It had no choice, forcing the public, especially those who were doing the business, to change their business system towards digital for the uncertain condition known as digital disruption. Although the goal of digital transformation is to use digital technology to solve traditional problems, it is not only about technology.