ИЗАЗОВИ АДАПТАЦИЈЕ И ПЕРЦЕПЦИЈЕ ВЈЕШТАЧКЕ ИНТЕЛИГЕНЦИЈЕ У РАЧУНОВОДСТВЕНОЈ ПРОФЕСИЈИ У БИХ
CHALLENGES OF ADAPTATION AND PERCEPTION OF ARTIFICIAL INTELLIGENCE AMONG THE ACCOUNTING PROFESSION IN BIH

Author(s): Miloš Grujić, Dragana Gajić
Subject(s): National Economy, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Savez računovođa i revizora Republike Srpske
Keywords: Artificial Intelligence (AI); accounting profession; digital transformation; financial reporting;
Summary/Abstract: In a rapidly digitalizing world, Artificial Intelligence (AI) is transforming the accounting profession by shifting its focus from routine tasks to strategic consulting and advisory services. This research is important as it explores Bosnian and Herzegovinian accountants‘ perceptions of AI‘s impact on their job stability and future, which is crucial for adapting both the profession and educational systems. The study aimed to assess attitudes toward changes, risks, AI‘s benefits, and readiness for professional development. The findings are valuable for professional associations, educational institutions, and company management. The research was conducted through an anonymous online survey in July 2025, involving 270 accountants and auditors from BiH, mostly highly educated women. Descriptive statistics and linear regression analysis were used to interpret the data. The key findings show that accounting professionals recognize and actively use AI‘s benefits to improve efficiency, accuracy, and reduce fraud risks. At the same time, respondents acknowledge a lack of essential skills needed for an AI-driven environment and express concern about „deskilling“—the loss of skills due to dependence on technology. Despite this, the analysis reveals that employers are not investing enough in AI training for their staff. Additionally, respondents view existing ethical and regulatory frameworks as insufficient for effectively managing AI implementation, with moderate concern about bias in AI algorithms. The results indicate that demographic factors like age, gender, and professional position significantly influence perceptions. In conclusion, the study emphasizes the need for investment in employee training and the development of strong ethical and regulatory frameworks to support the successful transition of the accounting profession in BiH into the AI era.

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