The Role of Artificial Intelligence in Shaping Skill Requirements within the Accounting Profession

Danish Karim, Marc Audi and Amjad Ali

MPRA Paper from University Library of Munich, Germany

Abstract: The study examines the role of Artificial Intelligence in shaping the skill requirements of accounting professionals. The study used structured questionnaires to collect primary data from 200 accounting professionals. The study employed regression analysis to study the relationship between the dependent variable and the independent variables. The study found that organizations using Artificial Intelligence systems in their accounting operations experience operational changes because the systems enable them to automate their repetitive processing work. Accounting professionals now spend more time on advanced analytical tasks because they need to use technological tools for their new work methods. The results show that digital competency and adaptive skills serve as the key professional readiness indicators because employees who possess these skills can better handle modern accounting developments. The study demonstrated that all major study variables exhibit strong interrelationships, which show that three components of technological implementation, task changes, and employee skill development operate as interconnected drivers that cause changes in work roles. According to findings, organizations exhibit distinct patterns of accounting professional transformation through their training programs for accounting professionals who work with technological solutions.

Keywords: Artificial Intelligence; Accounting Profession; Skill Development; Job Transformation (search for similar items in EconPapers)
JEL-codes: J6 O3 (search for similar items in EconPapers)
Date: 2026
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