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Artificial intelligence in accounting professions: The young chartered accountants? experience

Author

Listed:
  • Annalisa Sentuti
  • Francesca Sgr?
  • Francesca Maria Cesaroni

Abstract

This study investigates how young Chartered Accountants (CAs) approach AI in their professional practices. Using a qualitative research design, data were collected through semi-structured interviews with young Italian CAs. Findings highlight that AI adoption among CAs follows two main approaches: horizontal and vertical. The horizontal approach focuses on improving efficiency in routine or peripheral tasks (e.g., scheduling and content creation) through self-directed learning and experimentation with general-purpose AI tools. It represents an entry point into digital transformation, fostering AI literacy. The vertical approach applies AI to strategic, high-value tasks (e.g., forecasting and market analysis), requiring structured training in data analytics and predictive modelling. It reflects a more profound professional evolution, where AI becomes a ?cognitive assistant? for decision-making, strategic analysis, and innovation. While both approaches offer significant benefits, they also share risks and challenges, including data privacy issues and output reliability, and have a different impact on the CAs-Client relationships. The two approaches are also analysed using a functional and an evolutionary perspective.

Suggested Citation

  • Annalisa Sentuti & Francesca Sgr? & Francesca Maria Cesaroni, 2025. "Artificial intelligence in accounting professions: The young chartered accountants? experience," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2025(1 Suppl.), pages 37-64.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2025-001-s1003
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