How the Adoption of Artificial Intelligence is Changing the Nature of Work in Accounting Firms?

Boualem Aliouat () and Fateh Saci ()
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Boualem Aliouat: GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur
Fateh Saci: CHROME - Détection, évaluation, gestion des risques CHROniques et éMErgents (CHROME) - Nîmes Université - UNIMES - Nîmes Université, UMay - Université de Mayotte (UMay)

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Abstract: Through an empirical analysis, this chapter explores the perceived benefits of integrating AI into the missions of accounting firms. It concludes that these perceived advantages are compelling for users and that a firm's competitive advantage is now built upon the use of AI—both in daily management (such as digital invoicing) and in development assistance.

Keywords: AI; accounting firms; firm's competitive advantage (search for similar items in EconPapers)
Date: 2025-12-15
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Published in IntechOpen. Accounting in the 21st Century, 2025, 978-1-83635-382-9

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05504076

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