Purpose

This article ties in with current debates on the digital transformation of society and the consequent work changes. Using an artificial intelligence (AI)-based accounting context, the focus of this paper is on actors, roles and tasks and related skills on an individual level. The authors look at the effect of AI-based “smart” technology on the workforce in the broader accounting profession taking an intrafirm perspective, yet acknowledging that the digital transformation encompasses a much larger field in the financial sector.

Design/methodology/approach

The authors conduct a Delphi study to identify the new roles and tasks in future accounting. In addition, the authors use expert workshops to clarify the related tasks and skills and determine whether either humans or AI-based technologies perform the roles or collaborate in professional accounting occupations.

Findings

The results show that tasks and skills for existing professional occupations in the broader acounting context will be subject to major changes in the next 10 years due to (AI based) digital technologies, while “core” roles and tasks will continue to exist in the future, some will not be performed by humans but by AI-based technology. For other “new” roles, humans will need to make informed use of digital technologies and, to some extent, collaborate with AI-based technology.

Research limitations/implications

The authors look at the effect of AI-based “smart” technology on the workforce in the broader accounting profession, taking an intrafirm perspective.

Practical implications

This article ties in with current debates on the digital transformation of society and the consequent work changes. Using an AI-based accounting context, the focus of this paper is on the new and adapted roles and tasks.

Originality/value

The comprehensive analysis based on the Delphi study and expert workshops provide ample innovative ground for future research on the impact of AI on organisations and society.

中文翻译：

---

转型中的职业：基于AI的会计中的参与者，任务和角色

目的

本文与当前关于社会的数字化转型以及随之而来的工作变化的辩论紧密相关。使用基于人工智能（AI）的会计环境，本文的重点是个人层面上的参与者，角色和任务以及相关技能。作者从公司内部角度考察了基于AI的“智能”技术对更广泛的会计行业中的员工的影响，但他们承认数字化转型涵盖了金融领域的更大领域。

设计/方法/方法

作者进行了Delphi研究，以识别未来会计中的新角色和任务。此外，作者使用专家研讨会来阐明相关任务和技能，并确定是人类技术还是基于AI的技术在专业会计职业中扮演角色还是进行协作。

发现

结果表明，由于（基于AI的）数字技术，在更广阔的会计背景下，现有专业职业的任务和技能将在未来10年发生重大变化，而“核心”角色和任务将在未来继续存在，有些将不会由人类执行，而是由基于AI的技术执行。对于其他“新”角色，人类将需要明智地使用数字技术，并在某种程度上与基于AI的技术合作。

研究局限/意义

作者从公司内部的角度考察了基于AI的“智能”技术对更广泛的会计行业中的员工的影响。

实际影响

本文与当前关于社会的数字化转型以及随之而来的工作变化的辩论紧密相关。使用基于AI的会计环境，本文的重点是新的和经过改编的角色和任务。

创意/价值

基于Delphi研究和专家研讨会的综合分析为未来研究AI对组织和社会的影响提供了充足的创新基础。