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April 3, 2026Krakow Review of Economics and Management/Zeszyty Naukowe Uniwersytetu Ekonomicznego w KrakowieOpen Access

Artificial Intelligence: Challenges of AI in Accounting

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Authors

JWJudyta Witowska

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Overview

Qualitative research explores AI solutions and challenges in accounting, suggesting future implications for the profession.

Key Points

  • This article aims to present AI solutions used in accounting and the challenges they pose for the field.
  • Literature review on AI in accounting
  • Qualitative research with 108 participants
  • Diagnostic survey using questionnaires
  • Focused on companies in the Małopolskie province
  • AI solutions are not widely adopted in accounting yet
  • Respondents see benefits in AI improving processes
  • Participants are open to using AI technologies in the future
  • Concerns revolve around software errors and job changes

Cite This Study

Judyta Witowska (2026) studied this question.

synapsesocial.com/papers/69cf5fe05a333a821460e9dfhttps://doi.org/10.15678/krem.18720
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