THE ROLE OF AI IN ACCOUNTING PROFESSION: BETWEEN RISK AND OPPORTUNITY

Abstract

The use of AI in the accounting profession is crucial today, as technological developments and advancements have significantly assisted and facilitated several human activities, including assisting the accounting profession in its current work. Therefore ,This study explore how Artificial Intelligence (AI) affects the accounting profession, particularly in terms of work efficiency, decision-making, and risk perception. With the rapid growth of digital technology, AI has become a key innovation in modern accounting, offering benefits such as accuracy, speed, and strategic insights, while also raising ethical and security concerns. The research used a quantitative method with descriptive and verificative approaches. Data were obtained from 249 accountants, auditors, and finance professionals through purposive sampling. A questionnaire based on the Technology Acceptance Model (TAM) was distributed online, and the results were analyzed using statistical tests and multiple linear regression. The findings show that AI has a positive and significant impact on the role of accountants. Regression results indicate that AI explains 9.7% of role variation, with a coefficient of 0.183 (t = 4.708, p < 0.05). This suggests that AI adoption improves work performance and decision quality, while shaping accountants’ views on professional risks. In conclusion, AI supports rather than replaces accountants, shifting their work toward analytical and advisory functions. However, challenges such as ethics, data security, and skill development remain important. This study adds to the discussion on digital transformation in accounting and provides practical guidance for professionals and organizations in using AI responsibly.