Transforming the Accounting Profession in the Age of Artificial Intelligence: Skill Development and Change Management Perspectives

  • Unique Paper ID: 189907
  • Volume: 12
  • Issue: 8
  • PageNo: 2587-2595
  • Abstract:
  • The rapid advancement of Artificial Intelligence (AI) is fundamentally transforming the accounting profession, redefining traditional roles and reshaping the skill set required of modern accountants. Automation of routine accounting tasks such as data entry, reconciliation, and basic compliance has shifted professional focus toward higher-value activities including analytical judgment, strategic decision-making, and technological oversight. This study investigates how AI adoption is influencing the evolution of accountants’ skills, with particular emphasis on the growing importance of digital literacy, data analytics competence, and the ability to supervise, interpret, and validate AI-driven outputs. In addition, the research examines training and change management strategies essential for successfully integrating AI technologies within accounting organizations. The study highlights the role of continuous professional development, interdisciplinary learning, and organizational support systems in facilitating this transition. By analyzing current practices and emerging trends, the paper provides insights into how the accounting profession can adapt to technological disruption while maintaining professional ethics, reliability, and human judgment. The findings aim to contribute to academic discourse and offer practical guidance for educators, professional bodies, and accounting firms in preparing the workforce for an AI-enabled accounting environment.

Copyright & License

Copyright © 2026 Authors retain the copyright of this article. This article is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

BibTeX

@article{189907,
        author = {Dr. Deepak Kumar Baser},
        title = {Transforming the Accounting Profession in the Age of Artificial Intelligence: Skill Development and Change Management Perspectives},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {8},
        pages = {2587-2595},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=189907},
        abstract = {The rapid advancement of Artificial Intelligence (AI) is fundamentally transforming the accounting profession, redefining traditional roles and reshaping the skill set required of modern accountants. Automation of routine accounting tasks such as data entry, reconciliation, and basic compliance has shifted professional focus toward higher-value activities including analytical judgment, strategic decision-making, and technological oversight. This study investigates how AI adoption is influencing the evolution of accountants’ skills, with particular emphasis on the growing importance of digital literacy, data analytics competence, and the ability to supervise, interpret, and validate AI-driven outputs. In addition, the research examines training and change management strategies essential for successfully integrating AI technologies within accounting organizations. The study highlights the role of continuous professional development, interdisciplinary learning, and organizational support systems in facilitating this transition. By analyzing current practices and emerging trends, the paper provides insights into how the accounting profession can adapt to technological disruption while maintaining professional ethics, reliability, and human judgment. The findings aim to contribute to academic discourse and offer practical guidance for educators, professional bodies, and accounting firms in preparing the workforce for an AI-enabled accounting environment.},
        keywords = {Artificial Intelligence, Accounting Profession, Skill Development, Change Management, Digital Transformation},
        month = {January},
        }

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