Year: 2025
Type: article
Abstract: This study examines the impact of intelligent financial robots on conventional accounting roles in China, focusing on the ways AI-driven automation reshapes job functions, organizational structures, and educational needs. Drawing on a comprehensive review of recent literature, the analysis reveals that routine and repetitive accounting activities are increasingly being automated, resulting in notable displacement of entry-level accounting positions. At the same time, this technological shift opens pathways for accountants to assume more strategic responsibilities centered on data analysis, financial forecasting, and advisory roles. The study also identifies significant organizational challenges, such as cybersecurity threats, workforce resistance to change, and financial constraints faced by small and medium-sized enterprises. Moreover, it emphasizes the urgent necessity for curriculum updates and ongoing professional training to prepare accounting professionals with the relevant technological and analytical competencies. Finally, the paper discusses evolving regulatory frameworks required to promote ethical AI deployment and support sustainable transformation within the accounting industry. The insights offered contribute both theoretically and practically to managing the transition toward intelligent accounting in China.
DOI: 10.54097/x3jkbz67
Author: Hanfeng Xie
Institution: The Ohio State University
Language: English
Subfield: Industrial and Manufacturing Engineering
Field: Engineering
Domain: Physical Sciences
Open Access status: diamond
OpenAlex ID: W4411196023