The Impact of Artificial Intelligence Technology on Accounting Practices: A Qualitative Research in Kırşehir Province

Abstract

Purpose – The aim of this study is to investigate the impact of artificial intelligence (AI) technology on accounting practices. In this context, the opinions of accounting professionals were sought regarding the processes in which AI technology is used in accounting, its advantages and disadvantages in terms of accounting practices, the impact of AI technology use on accountant-client relations, AI training, and the future of the accounting profession. Method – This study, based on a qualitative research approach, included accounting professionals operating in Kırşehir as its population. Face-to-face interviews were conducted with the professionals. The data obtained during the interviews were analyzed using the MAXQDA 25 qualitative analysis program.

Findings – The analysis findings revealed that AI technology is a significant digital transformation tool in the field of accounting. Reducing error rates, facilitating audits, speeding up accounting work, reducing the workload of professionals, saving paper, and reducing dependence on the office were identified as the most important advantages provided by AI technology. The inability of taxpayers to utilize artificial intelligence technology has been identified as its most significant disadvantage.

Discussion – The research revealed a need for training for professional accountants and taxpayers. Furthermore, it was concluded that theoretical and practical courses on artificial intelligence technology should be included in the curricula of university departments training prospective accountants. Another conclusion reached within the scope of the study is that artificial intelligence technology will not eliminate the accounting profession in the future but will transform the profession into consultancy services. This research is expected to contribute to the literature by promoting the more effective use of artificial intelligence technology in the accounting profession.