A research on the levels of interest, knowledge, use and awareness of accounting professionals about artificial intelligence

This study has been organised to understand and evaluate the effects of artificial intelligence technologies on the accounting profession and education. Today, when digitalisation and automation are accelerating, the accounting profession is also affected by this transformation and traditional processes are replaced by artificial intelligence-based systems. This change requires reshaping the knowledge and skills of accounting professionals. The aim of the thesis is to evaluate the effects of artificial intelligence applications on Certified Public Accountants (CPAs) in Sivas province. In the research, the awareness, knowledge, interest and usage levels of accounting professionals regarding artificial intelligence technologies are examined together with the effects of demographic factors such as gender, age, education level and professional experience on these attitudes. In this context, the data obtained by questionnaire method were evaluated by detailed statistical analyses. According to the results obtained, it has been determined that most of the members of the profession have basic knowledge about artificial intelligence technologies, but this knowledge has not been transferred to the application level. Significant relationships have been found between the awareness and interest levels of the participants and their demographic characteristics, and it has been observed that the level of education and professional experience increases the level of awareness. However, it is understood that the integration of artificial intelligence technologies into accounting processes is still limited.