IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-05686075.html

Service professions in Artificial Intelligence (AI)
[Profession de service sous Intelligence Artificielle (IA)]

Author

Listed:
  • Olfa Zramdini

    (UMA - Université de la Manouba [Tunisie])

  • Mohamed Taieb Hamadi

    (UNICAEN - Université de Caen Normandie - NU - Normandie Université)

  • Sami El Omari

    (TBS Education - TBS Education [Toulouse Business School – École Supérieure de Commerce de Toulouse])

Abstract

Perceived as a revolutionary innovation, AI raises questions about its impact on services, particularly on professions. In this context, the collective understanding of AI by accounting professionals is of paramount importance for the future of their practice and judgement. We conducted a survey of 169 Tunisian accountants. Our results reveal a technical and largely positive understanding of AI, which is perceived as a transformative and efficient tool. However, this focus on productivity could obscure other aspects, particularly its human, ethical and social implications. This study therefore highlights the importance of careful consideration of the conditions for implementing AI in accounting practice, while questioning its potential benefits in terms of efficiency and modernisation of professional services.

Suggested Citation

  • Olfa Zramdini & Mohamed Taieb Hamadi & Sami El Omari, 2026. "Service professions in Artificial Intelligence (AI) [Profession de service sous Intelligence Artificielle (IA)]," Post-Print hal-05686075, HAL.
    • Handle: RePEc:hal:journl:hal-05686075
    DOI: 10.48611/isbn.978-2-406-20692-7.p.0147
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-05686075. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.