Abstract:

The present study addresses the impact of artificial intelligence (AI) on the outsourcing of accounting services, with particular emphasis on the perspective of Generation 2000+. The principal objective is to determine how representatives of this cohort perceive the evolution of outsourcing models in accounting under conditions of progressing digitalization and the implementation of AI-based technologies. Special consideration is given to the identification of both opportunities and risks associated with the application of advanced technological solutions in financial and accounting processes.The study is grounded in a combination of theoretical inquiry and empirical investigation. The empirical component was conducted among a sample of 145 students enrolled in accounting-related programs in Wrocław. Data collection was carried out using an unstructured interview method, which facilitated flexible, non-standardized interactions with respondents. This approach enabled the acquisition of in-depth qualitative insights into participants’ opinions, experiences, and expectations concerning accounting outsourcing and the role of artificial intelligence. The results indicate that the implementation of AI contributes to increased operational efficiency, cost reduction, and error minimization through the automation of routine accounting activities. Simultaneously, the findings reveal the presence of significant concerns, including issues related to data security, potential labour market displacement, and ethical implications arising from algorithmic decision-making processes. Furthermore, the analysis suggests a relatively high level of acceptance of AI-driven solutions among Generation 2000+, accompanied by an emphasis on innovation, transparency, and service personalization.In conclusion, artificial intelligence may be regarded as a key factor shaping the transformation of accounting outsourcing, necessitating a balanced integration of technological development with ethical and organizational considerations. The presented study is at an early stage and will continue in the coming months