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Questionnaire survey: The impact of artificial intelligence on the accounting profession

Dear Participant,


My name is Svetlana Volokhovich and I am a student at the Faculty of Economics and Management, Czech University of Life Sciences Prague (CZU). I am conducting this survey as part of my bachelor's thesis titled 'The Impact of Artificial Intelligence on the Accounting Profession.' The goal is to evaluate the impact of modern technologies on everyday accounting practice.


Your responses are completely anonymous and will be used solely for the purpose of this research. The questionnaire takes approximately 10 minutes to complete. Please select only one answer per question unless stated otherwise.

Thank you in advance for your time and cooperation.

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The impact of artificial intelligence on the accounting profession

Definition of Key Terms

For the purpose of this survey, the following terms are defined:

• Digitalization: Converting paper documents and manual processes into digital formats.

• Automation: Using technology to perform repetitive tasks without direct human intervention.

• Artificial Intelligence (AI): Technology that enables systems to analyze data, learn, and make decisions (e.g., automated bookkeeping, predictions

• Cloud-based accounting: A centralized storage (platform) that allows instant access to data and computing resources anytime and anywhere, from almost any device with an internet connection.

• Machine Learning (ML): A subfield of AI focused on developing systems that can learn from data, identify patterns, and make decisions with minimal human intervention.

• Low-code and No-code: Platforms that allow users to create applications or automate processes using a visual interface instead of complex programming.

• Robotic Process Automation (RPA): Software robots that mimic human actions on a computer (e.g., data transfer between systems).

• Business Intelligence (BI): Tools and technologies for collecting, integrating, analyzing, and presenting business information to support decision-making.

• Optical Character Recognition (OCR): Technology for automatic data extraction from invoices and other documents.

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The impact of artificial intelligence on the accounting profession
1

Do you agree to participate in this questionnaire survey and to the processing of your answers for the purposes of your bachelor's thesis?

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2

What is your gender?

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3

What is your highest level of education?

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4

What is your current position in accounting?

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5

How many years of experience do you have in the field?

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The impact of artificial intelligence on the accounting profession
6

Which of the following technologies do you currently use in your work?

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The impact of artificial intelligence on the accounting profession
7

How would you rate the overall level of automation in your company or work?

Please select the number of stars according to the level of automation (1 = completely manual, 5 = fully automated).
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8

Which specific areas of automation are already implemented in your company?

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9

If you do not currently use AI, does the company or you plan to implement it within the next 2 years?

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The impact of artificial intelligence on the accounting profession
10

In which areas do AI tools help you the most?

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The impact of artificial intelligence on the accounting profession
11

How does AI affect the time required for your everyday tasks?

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The impact of artificial intelligence on the accounting profession
12

How has the ratio between administrative (data entry) and analytical (advisory) work changed over the last years?

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The impact of artificial intelligence on the accounting profession
13

What potential do you see for the use of artificial intelligence in the following accounting operations?

Please select one answer in each row (Scale: 1 = No potential, 5 = Very high potential)
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14

Do you feel prepared to work with new AI-based technologies?

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The impact of artificial intelligence on the accounting profession
15

How important do you think the following skills will be for a future accountant?

Please select one answer in each row (Scale: 1 = Not at all important, 5 = Very important)
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The impact of artificial intelligence on the accounting profession
16

Does your employer support training in the field of digital technologies and AI?

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17

To what extent do you agree with the following statements regarding the impact of AI on your work?

Please select one answer in each row (Scale: 1 = Strongly disagree, 5 = Strongly agree)
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18

What is your overall stance on introducing AI into accounting practice?

Please select the number of stars according to your attitude (scale 1–5: 1 = very negative, 5 = very positive).
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The impact of artificial intelligence on the accounting profession
19

Will AI fully replace the role of the accountant in the future?

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20

Which of the following barriers do you consider to be the most significant in implementing AI in accounting practice?

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21

What is your biggest concern (ethical or operational) regarding massive AI deployment?

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22

n your opinion, what is the biggest change AI will bring to the profession in the next 5–10 years and what should accountants prepare for?

Your answer to this question is very valuable for my bachelor's thesis. It will help me create a realistic picture of the future of accounting, which is one of the main pillars of my practical part. I greatly appreciate your professional perspective and detailed description. Thank you in advance for your openness and the time you spend describing your vision.
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