The Accounting and Auditing Profession in the Context of Artificial Intelligence Technologies: A Field Study on a Sample of Accountants and Financial Auditors

Abstract

This study aims to assess the impact of artificial intelligence (AI) technologies on the accounting and auditing profession. The study is divided into two sections: a theoretical section that defines and clarifies key terms related to the study, highlights the primary benefits of AI technologies in accounting, and identifies the major challenges that may arise in implementing AI techniques across various organizations; and an empirical section involving a survey conducted with a group of experts (including certified accountants, auditors, accounting experts, and corporate accountants). The study has yielded several key findings, most notably: the adoption of AI technology in Algerian institutions is still in its early stages. Despite the significant potential benefits of implementing AI techniques in accounting, several challenges persist. However, the findings also indicate that AI does not replace the roles of accountants or auditors; instead, it enhances their capabilities and supports them in improving the performance of accounting and auditing tasks. The study further recommends the need for training and upskilling accountants in the use of AI technologies to keep pace with developments in the field of accounting, as well as the importance of collaboration between IT researchers and accountants. It also highlights the need for educational and training institutions to integrate AI theories across all curriculum units to equip students with the necessary skills for working in an advanced technological environment.