Examination of Accounting Professionals' Perceptions and Attitudes Toward Artificial Intelligence

Özet

Purpose – This paper is intended to identify the perceptions and attitudes towards artificial intelligence (AI) held by the accounting profession. In particular, the purpose is to determine the magnitude of the use of AI technologies and the attitudes towards such technologies.

Design/Methodology/Approach – Data were collected through an electronic mail survey administered to 143 accounting professionals operating in various provinces. Descriptive statistics and correlation analysis were performed to analyze the dataset using IBM SPSS Statistics Version 23.

Findings – The findings indicated a positive relationship between the extent of AI adoption and perceived benefits. There was also a positive relationship between AI adoption and the perceived impact of AI on the profession of accountancy. Positive relationships existed between the perceived benefits and perceived risks, and between the perceived benefits and anxiety. In addition, there was a positive relationship between the perceived benefits and the perceived impact of AI on the profession of accountancy. As for the demographic variables, the findings suggested that aging was related to a reduction in both perceived benefits and perceived risks associated with the adoption of AI. Professional experience was also linked to a reduction in the perceived risks.

Discussion – The study highlights the fact that accountants perceive AI as an opportunity rather than a risk for the profession and see it as technology capable of bringing about transformation of the profession of accountancy. For this reason, it is important for educational institutions to include AI courses in accounting curriculum. It is also important for professional accounting associations to organize continuing education programs related to AI. At the individual level, accounting professionals should continuously enhance their knowledge and competencies in AI to remain relevant and competitive in the evolving profession.