Explaining the Role of Artificial Intelligence in Transforming the Accounting Profession with Emphasis on Future Skills, Professional Ethics, and Decision-Making Quality
Keywords:
Artificial intelligence, accounting profession, future skills, professional ethics, decision quality, thematic analysisAbstract
This study aimed to explain the role of artificial intelligence in transforming the accounting profession, with emphasis on future skills, professional ethics, and the quality of financial and managerial decision-making. This qualitative exploratory study was conducted among 18 professional accountants, auditors, financial managers, financial systems consultants, and accounting academics in Tehran, Iran. Participants were selected through purposive sampling with maximum variation in professional experience, organizational position, and familiarity with digital accounting technologies. Data were collected using semi-structured interviews and continued until theoretical saturation was achieved. Interviews lasted between 45 and 75 minutes and were audio-recorded with participants’ consent. The interviews were transcribed verbatim and analyzed through thematic analysis using NVivo software. To enhance trustworthiness, member checking, peer review, partial independent coding, and an audit trail were employed. The analysis resulted in five main categories: redefining the accountant’s role from transaction recorder to strategic analyst and decision partner; developing future-oriented competencies such as data literacy, algorithmic literacy, analytical thinking, communication, and professional judgment; strengthening professional ethics in relation to confidentiality, transparency, accountability, independence, and algorithmic bias; improving decision quality through speed, accuracy, predictive capability, anomaly detection, and scenario analysis; and identifying organizational, educational, and infrastructural barriers to AI adoption in accounting practice. Artificial intelligence transforms the accounting profession by reallocating professional value from repetitive processing to interpretation, judgment, ethical oversight, and intelligent decision support. However, the positive effects of AI on accounting quality depend on the development of hybrid human–AI capabilities, responsible data governance, transparent algorithms, and educational reform. The findings suggest that accountants will remain essential in AI-enabled environments if they can combine technical competence with ethical reasoning, contextual judgment, and strategic communication.
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