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.
