Service professions in Artificial Intelligence (AI)

Profession de service sous Intelligence Artificielle (IA)

Olfa Zramdini (), Mohamed Taieb Hamadi () and Sami El Omari
Additional contact information
Olfa Zramdini: UMA - Université de la Manouba [Tunisie]
Mohamed Taieb Hamadi: UNICAEN - Université de Caen Normandie - NU - Normandie Université
Sami El Omari: TBS Education - TBS Education [Toulouse Business School – École Supérieure de Commerce de Toulouse]

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Abstract: Perceived as a revolutionary innovation, AI raises questions about its impact on services, particularly on professions. In this context, the collective understanding of AI by accounting professionals is of paramount importance for the future of their practice and judgement. We conducted a survey of 169 Tunisian accountants. Our results reveal a technical and largely positive understanding of AI, which is perceived as a transformative and efficient tool. However, this focus on productivity could obscure other aspects, particularly its human, ethical and social implications. This study therefore highlights the importance of careful consideration of the conditions for implementing AI in accounting practice, while questioning its potential benefits in terms of efficiency and modernisation of professional services.

Keywords: accounting profession; social representations; service; innovation; AI; représentations sociales; profession comptable; IA (search for similar items in EconPapers)
Date: 2026-06-24
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Published in European Review of Service Economics and Management, 2026, 2026-1 (21), pp.147-178. ⟨10.48611/isbn.978-2-406-20692-7.p.0147⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05686075

DOI: 10.48611/isbn.978-2-406-20692-7.p.0147

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