Impact of artificial intelligence on the accounting profession: theoretical and practical approach

The technological revolution poses a constant challenge for accountants in terms of its adaptation. We aimed to empirically examine the factors influencing the use of AI in the accounting profession in Poland. We based our study on the results of a survey conducted in 2021 among 231 corporate managers of small, medium, large and multinational corporations. We used the Paper & Pen Personal Interview method and surveyed MBA classes. We employed a logistic regression model with the moderating influences of size and organizational profile on the data collected from the survey. The more organizations used “remote work” before the pandemic, the more willing they are now to adopt AI technologies in accounting. Moreover, the findings show that organizations, to a smaller extent, plan to change their business model after the pandemic and are more willing to adopt AI technologies. Organizational culture and values are not significant factors, which is contrary to what we expected. We empirically investigated the impact of remote work, both before and during the COVID-19 pandemic, and business model changes regarding the AI use in the accounting profession. We consider these relationships to be innovative, thereby contributing to the existing literature. We used logistic regression considering the moderating influences of size and organizational profile.