The changing role of management accountants in the AI era: A qualitative study

This study examines the changing role of management accountants as artificial intelligence (AI) becomes increasingly integrated into business operations. Using a qualitative research approach, the article analyzes changes in the functions, responsibilities, competencies, and organizational positioning of management accountants under the influence of AI. The findings indicate that their role is shifting from collecting, processing, and providing information toward data analysis and interpretation, advisory activities, decision-making support, cross-functional collaboration, and oversight of AI-generated outputs. This transformation suggests that AI does not entirely replace management accountants but instead accelerates the repositioning of the profession toward greater value creation and deeper involvement in organizational management. Based on these findings, the study highlights the need to develop digital competencies, analytical thinking, professional judgment, and effective human–AI collaboration.