دراسات اقتصادية
Volume 20, Numéro 3, Pages 79-98
2026-10-28
The Future Outlook Of The Accounting Profession In The Era Of Artificial Intelligence An Analytical Study Of Its Determinants Among Accountants
Authors : Bouchahma Imane . Merrah Noure Elhouda .
Abstract
This study aims to measure the impact of accountants’ awareness of the potential opportunities and challenges of artificial intelligence in the accounting profession, as well as their level of readiness to embrace it, on their outlook, by analyzing the relationship between the study variables and assessing the extent of each variable’s contribution and impact. To achieve this, we adopted a descriptive-analytical approach, using a questionnaire to collect data from various accounting professionals. A total of 80 valid questionnaires were retrieved and analyzed using SPSS 25. The study found that accountants hold a positive perception of the accounting profession, as the results demonstrated a statistically significant effect of the independent variables on their future outlook for the profession, while awareness of the associated challenges was the most influential factor. The study recommended enhancing training programs with digital components to help accountants acquire the digital skills and competencies needed to fulfill their new analytical and advisory roles.
Keywords
Artificial intelligence ; Future outlook of accounting ; digital skills.
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