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The Impact of Artificial Intelligence on Accounting: Challenges and Opportunities in the Digital Era

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Treballs Finals del Grau de d'Administració i Direcció d'Empreses, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 204-2025, Tutor: Michele Girotto

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The rapid rise of Artificial Intelligence is transforming the accounting profession, shifting it from manual processes to faster, more efficient systems. This evolution raises both opportunities and challenges, especially regarding data security, ethical concerns, and regulatory compliance. This research explores the impact of AI on various areas of accounting and auditing, including cost, financial, managerial, and tax accounting.
The study focuses on how AI is reshaping financial reporting, audit procedures, decision-making, and client interaction. It examines whether AI will complement or replace traditional accounting roles and how firms can adapt responsibly. A qualitative methodology is used to capture professionals' experiences and perspectives within Spanish accounting firms.
Primary data is gathered through informal conversations and observations during an internship, complemented by secondary sources from databases such as Web of Science, Science Direct, and Statista. The findings show that AI improves efficiency, enhances client service, and shifts the accountant’s role toward strategic analysis. However, challenges remain, including high costs, limited regulation, and data privacy issues. In Spain, AI adoption is growing, particularly among SMEs, with the sector expected to grow 34.5% by 2031.

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Treballs Finals de Grau (TFG) - Administració i Direcció d'Empreses

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The Impact of Artificial Intelligence on Accounting: Challenges and Opportunities in the Digital Era