Document Type

Article

Publication Date

2018

Abstract

The purpose of this study is to provide evidence from accounting professionals in various industries to analyze perspectives on the future of artificial intelligence (AI) and its impact on the accounting profession. Using survey data obtained from accounting professionals and accounting educators, we test perceptions of AI adoption in the accounting profession and the risks associated with it. We find that participants have an overall positive perception of AI and believe it will enhance their job performance. In particular, younger participants and participants who work in Big 4 firms believe AI will reduce regulatory scrutiny and improve their work environment. However, there is a disconnect between educators and accounting professionals as it relates to the risk of AI implementation. In addition, respondents are not confident that universities can adequately respond to the changing technological environment in public accounting.

Comments

Distinction of Excellence Award for "Most Likely to Publish"

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