The Impact of Artificial Intelligence on Accounting Profession

Authors: Amina Zgarni

Abstract:

The emergence of artificial intelligence has led to a major transformation in many sectors and professions, including accounting, which is among the most essential professions. Indeed, the accounting profession is essential to ensure transparency, compliance with standards, and the quality of companies' financial information. This advanced technology offers remarkable opportunities for efficiency and productivity while raising significant challenges. Artificial intelligence technologies are changing the way accountants do their jobs, offering new advantages regarding costs, profitability, and working time. This paper aims to analyze the impact of artificial intelligence on the accounting profession while highlighting the changes and new opportunities that are reshaping the role of accountants in a world increasingly marked by AI. We adopt a quantitative approach in our research methodology. For this, we conducted a study by distributing a questionnaire to 100 accountants and auditors. Thanks to the analysis carried out with SPSS software, we were able to determine that the use of artificial intelligence has transformed the accounting profession by optimizing the services offered facilitating and accelerating the task. However, this transformation remains partial because human intervention remains essential.

Keywords: artificial intelligence, accounting profession, financial reporting quality, new technology