The project in five facts.
Challenge, approach and results.
The diploma thesis explores how artificial intelligence (AI) influences changes in the accounting profession. The central research questions are: what are the advantages and disadvantages of using AI in accounting, which accounting tasks are most frequently automated using AI, how AI is changing the future of work in accounting, and where AI will replace accountants and where it will support them. In the research part, a survey was conducted among 58 accountants from different age groups and with different levels of education. The questions used were designed based on four hypotheses that examined the predominance of perceived advantages over disadvantages, age differences in the inclination to use AI, the necessity of human oversight of AI results, and the shift of the accounting role from operational to analytical and advisory.
Problem
The diploma thesis explores how artificial intelligence (AI) influences changes in the accounting profession. The central research questions are: what are the advantages and disadvantages of using AI in accounting, which accounting tasks are most frequently automated using AI, how AI is changing the future of work in accounting, and where AI will replace accountants and where it will support them. In the theoretical part, she described the definition of AI and its development, as well as accounting and its functions and processes.
The description also included social responsibility and drew a parallel between AI and accounting in order to define the connection between them.
Solution and Method
In the research part, a survey was conducted among 58 accountants from different age groups and with different levels of education.
Results
The questions used were designed based on four hypotheses that examined the predominance of perceived advantages over disadvantages, age differences in the inclination to use AI, the necessity of human oversight of AI results, and the shift of the accounting role from operational to analytical and advisory. The findings showed that most accountants perceive AI as a useful support for routine tasks, but at the same time remain cautious and additionally verify almost everything. This confirms that AI is not yet a completely reliable source, but requires professional oversight and judgement.
Differences in AI adoption are evident according to age, as younger accountants are more open to using technology. Although most participants do not yet use AI daily, the results indicate a positive attitude towards future integration of AI into work processes. However, due to the possibility of incorrect answers, limited understanding of context, and open questions regarding data security, AI cannot currently operate completely independently.
Reliability, ethics, and responsibility remain fundamental challenges, therefore appropriate education, cautious use, adaptation to legislative frameworks, and maintaining professional judgement would be necessary for successful implementation of AI in accounting. The conclusions of the diploma thesis confirm that AI in accounting is not a replacement for humans, but a tool that, when used correctly, can increase the quality, efficiency, and added value of accounting services. Its implementation must be understood as an opportunity for the development of the profession whilst simultaneously respecting professional and ethical standards.
Module, programme and stories.
Your diploma project for a real company.
A diploma thesis at Academia solves a challenge from a company – often the one where you do your 800 hours of placement. Read about the Računovodstvo module or book a consultation.