AUTOMATION AND SUSTAINABILITY IN THE ACCOUNTING PROFESSION: THREAT OR OPPORTUNITY?
AUTOMATION AND SUSTAINABILITY IN THE ACCOUNTING PROFESSION: THREAT OR OPPORTUNITY?

Summary/Abstract: This paper examines how automation and sustainability aretransforming jointly the accounting profession by changing job tasks, expand-ing reporting responsibilities and reconsidering the competences requiredof accountants. Based on a systematic review of recent academic literature,the study integrates evidence concerning the impact of artificial intelligence,machine learning, robotic process automation, blockchain technologies, andemerging sustainability reporting. The findings demonstrate that automationshifts accounting work from manual transactions processing toward analyt-ical, interpretive, and supervisory functions, supported by advanced digitaltools. At the same time, sustainability is enhancing the scope of accounting toinclude non-financial information, requiring new competences in ESG perfor-mance measurement, the integrity of ESG data, assurance, and ethical report-ing practices. The analysis reveals that these two forces reinforce one another– automation supports high-quality sustainability reporting, while sustainabil-ity accelerates the adoption of digital technologies. The paper also highlightsemerging ethical challenges, regulatory implications, and changes in the la-bour-market associated with digitalization. Policy recommendations underlinethe need for educational changes, revised ethical standards, enhanced gov-ernance of automated systems, and support of small and medium-sized firmsundertaking digital transformation.

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