Abstract:

The technological revolution is a constant challenge for accountants in terms of its adaptation. On the other hand, the automation of simple and repetitive accounting tasks by AI technologies allows you to spend more time on more complex issues. The subject of our research is the development of AI technology in the accounting profession in Poland. The COVID-19 pandemic has accelerated modernization in almost all sectors of the economy. However, in the case of the accounting sector, it is unique because it reinforces already existing and very strong trends Our findings show that managers of organizations that started using remote working methods during the pandemic are less likely to implement AI technology in the area of accounting after the pandemic. Finally, our results suggest that the most affected organizations are those that plan to change their business model after the pandemic and are least interested in implementing AI in accounting.