Effects of Using Artificial Intelligence on the Accounting Profession: Evidence from Istanbul Certified Public Accountants

This study aims to analyze the accountants’ awareness and perception of using artificial intelligence in accounting practices and determine whether the characteristics of accountants significantly affect their awareness and perception of using artificial intelligence in accounting practices. This research is both descriptive and analytical. The descriptive part of the research covered the accountants’ awareness of using artificial intelligence in accounting and their perceptions of using it. The analytical part is about the correlation between accountants’ characteristics, such as gender, age, education, area of expertise, and work experience, and their awareness and perceptions of using artificial intelligence. A questionnaire is prepared in Turkish and shared with Certified Public Accountants in İstanbul through the İstanbul Chamber of Certified Public Accountants. Based on the 155 responses received, it was noted that accountants are highly aware of using Artificial Intelligence in accounting practices, and their perception is supportive. The t-test and ANOVA results showed that accountants' personal characteristics do not significantly impact their awareness and perception of using artificial intelligence in accounting practices.