Proceedings of the 5th International Conference on New Computational Social Science (ICNCSS 2025)

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Artificial Intelligence and Accounting Profession Restructuring: Empirical Evidence from China’s Top 100 Accounting Firms

Authors
Qiufei Wang1, Yuxin Shi1, *, Xintong Zhang1
1School of Management, Shenyang Jianzhu University, Shenyang, China
*Corresponding author. Email: 1836161262@qq.com
Corresponding Author
Yuxin Shi
Available Online 25 August 2025.
DOI
10.2991/978-2-38476-456-3_12How to use a DOI?
Keywords
artificial intelligence; accounting profession restructuring; technological substitution; employment impact; skill transition
Abstract

While artificial intelligence (AI) enhances accounting efficiency, it simultaneously exerts substitution pressure on traditional accounting roles. As intelligent technologies deepen their penetration into the accounting domain, the risk of automation replacing basic accounting positions rises significantly. To investigate AI’s restructuring effects on the accounting profession, this study analyzes empirical data from China’s top 100 accounting firms (2020–2023). The findings reveal that AI adoption intensifies role transition pressures for accounting professionals. However, firm size and operational complexity mitigate technological substitution, while highly specialized accountants demonstrate greater adaptability in functional transitions. By elucidating AI’s impact mechanisms, this research provides empirical insights for skill upgrading and career development pathways in the accounting profession.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 5th International Conference on New Computational Social Science (ICNCSS 2025)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
25 August 2025
ISBN
978-2-38476-456-3
ISSN
2352-5398
DOI
10.2991/978-2-38476-456-3_12How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Qiufei Wang
AU  - Yuxin Shi
AU  - Xintong Zhang
PY  - 2025
DA  - 2025/08/25
TI  - Artificial Intelligence and Accounting Profession Restructuring: Empirical Evidence from China’s Top 100 Accounting Firms
BT  - Proceedings of the 5th International Conference on New Computational Social Science (ICNCSS 2025)
PB  - Atlantis Press
SP  - 104
EP  - 110
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-456-3_12
DO  - 10.2991/978-2-38476-456-3_12
ID  - Wang2025
ER  -