The rapid development of artificial intelligence (AI) raises concerns about the disappearance, or at least limitation, of human participation in many professions. One of the professions that AI has a very big impact on is the profession of accountant. The article presents selected findings of the questionnaire-based research which involved accounting firms’ employees in Poland in 2024. The study focused on the impact of digital transformation (DT) on accounting profession. The findings coincide with most of the previous observations regarding the AI influence on accounting profession. The value added to the previous studies performed in Europe, especially in Poland, is to learn about the opinions on the attitudes towards new digital technologies of the employees of accounting firms serving over 2 million micro and small enterprises and what emotions the rapid development of artificial intelligence triggers in them. The research results demonstrate mostly a positive attitude of accountants towards new digital technology applied in accounting and the positive impact of AI on the accounting profession. They also show that the most of the accountants are not afraid that they will be replaced by AI and lose their jobs.

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Impact of Artificial Intelligence on the Accounting Profession: Perspective of Polish Small Accounting Firms’ Employees

  • Arkadiusz Januszewski,
  • Angelika Pietrysiak

摘要

The rapid development of artificial intelligence (AI) raises concerns about the disappearance, or at least limitation, of human participation in many professions. One of the professions that AI has a very big impact on is the profession of accountant. The article presents selected findings of the questionnaire-based research which involved accounting firms’ employees in Poland in 2024. The study focused on the impact of digital transformation (DT) on accounting profession. The findings coincide with most of the previous observations regarding the AI influence on accounting profession. The value added to the previous studies performed in Europe, especially in Poland, is to learn about the opinions on the attitudes towards new digital technologies of the employees of accounting firms serving over 2 million micro and small enterprises and what emotions the rapid development of artificial intelligence triggers in them. The research results demonstrate mostly a positive attitude of accountants towards new digital technology applied in accounting and the positive impact of AI on the accounting profession. They also show that the most of the accountants are not afraid that they will be replaced by AI and lose their jobs.