Changes in skills and mindset of accountants in the era of artificial intelligence (AI): Evidence from enterprises
Published: July 20, 2026
doi:10.62831/nckh.2026.618.v1
Abstract
The Fourth Industrial Revolution (Industry 4.0), particularly the rapid development of artificial intelligence (AI), is redefining the nature of the accounting profession. This study explores the transformation of accountants’ skills and mindset under the impact of AI using a qualitative research approach. Data were collected through in-depth interviews with accountants and financial managers at enterprises implementing AI and process automation solutions. The findings indicate that while traditional technical skills are gradually being replaced, competencies in data analytics, strategic thinking, and digital ethics are becoming essential. Notably, the study identifies a significant shift in mindset from record-keeping roles to strategic business partners. The study provides important implications for accounting education and human resource development in the future.
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