Postrzeganie wpływu narzędzi sztucznej inteligencji na efektywność procesów w praktyce rachunkowości
Perception of the impact of artificial intelligence tools on the efficiency of processes in accounting practice

Summary/Abstract: Purpose: The article assesses the impact of artificial intelligence (AI)-based tools on the efficiency of accounting practices and identifies the benefits, threats, and directions of further use of AI from the perspective of accounting practitioners. Methodology/approach: A quantitative survey was conducted in the first half of 2025 with a purposive sample of 119 accounting professionals. Data were analyzed using descriptive statistics, including means, medians, standard deviations, and the distribution of responses on a Likert scale. Findings: The research shows that AI tools are seen as improving the efficiency of document processing, data retrieval, and financial analytics. Moderate improvements were observed in customer service, error detection, and archiving. Key concerns relate to potential data inaccuracies and the risk of job displacement due to automation. Over 70% of respondents expressed a willingness to continue using AI in accounting, high-lighting the need for process-specific adaptation and attention to technological limitations. Research limitations/implications: The exploratory design, small sample, and cross-sectional nature limit the generalizability of the findings. Nevertheless, the study provides an initial empirical basis for further research on AI adoption in accounting. Originality/value: This article contributes to the emerging field of AI in accounting by providing early empirical evidence from Poland. It addresses a research gap and informs discussions on the digital transformation of accounting practices.

• Details
• Contents