Autori
Cesaroni, Francesca Maria
Sentuti, Annalisa
Sgr?, Francesca

Titolo
Artificial intelligence in accounting professions:
Periodico
MC
Anno: 2025 - Fascicolo: 1 - Pagina iniziale: 37 - Pagina finale: 64

This study investigates how young Chartered Accountants (CAs) approach AI in their professional practices. Using a qualitative research design, data were collected through semi-structured interviews with young Italian CAs. Findings highlight that AI adoption among CAs follows two main approaches: horizontal and vertical. The horizontal approach focuses on improving efficiency in routine or peripheral tasks (e.g., scheduling and content creation) through self-directed learning and experimentation with general-purpose AI tools. It represents an entry point into digital transformation, fostering AI literacy. The vertical approach applies AI to strategic, high-value tasks (e.g., forecasting and market analysis), requiring structured training in data analytics and predictive modelling. It reflects a more profound professional evolution, where AI becomes a ?cognitive assistant? for decision-making, strategic analysis, and innovation. While both approaches offer significant benefits, they also share risks and challenges, including data privacy issues and output reliability, and have a different impact on the CAs-Client relationships. The two approaches are also analysed using a functional and an evolutionary perspective.



SICI: 2239-0391(2025)1<37:AIIAP>2.0.ZU;2-8
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=78053&Tipo=Articolo PDF

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