The Impact of Artificial Intelligence on Accounting—The View of Certified Accountants

Grácio, Leonor; Eugénio, Teresa; Azevedo, Graça

http://hdl.handle.net/10400.8/15039

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Authors

Grácio, Leonor

Eugénio, Teresa

Azevedo, Graça

Abstract(s)

In recent years, artificial intelligence (AI) has taken on an important role in various daily tasks. This is a transformative technology that is impacting several areas, one of which is accounting. The daily tasks of Certified Accountants (CAs) are increasingly being automated using machines. This scenario is evolving and transforming before the eyes of accounting professionals, which requires a high level of adaptability, as well as the new skills needed to perform the profession. The research conducted consists of a quantitative study and its general objective is to analyze the opinion of CAs on the impact that AI may have on their profession. The quantitative analysis of this work is supported by a survey addressed to CAs, which was subsequently analyzed using SPSS software. The main conclusions of this study are that CAs predict that AI will have an impact on accounting and expect the impact of this technology to be significant, but they do not agree that it will replace the profession of CA. There is also willingness on the part of the CAs for there to be collaboration between accounting professionals and AI in the future. This collaboration will bring together accounting professionals and AI, which will make it possible to get the best out of each other.

Keywords

Artificial Intelligence Accounting Certified Accountants Hybrid Work Soft Skills

URI

http://hdl.handle.net/10400.8/15039

Citation

Grácio, L., Eugénio, T., & Azevedo, G. (2024, July). The Impact of Artificial Intelligence on Accounting—The View of Certified Accountants. In International Conference in Accounting and Finance Innovation (pp. 236-256). Cham: Springer Nature Switzerland.