Date of Graduation

5-2026

Document Type

Thesis

Degree Name

Bachelor of Science in Data Science

Degree Level

Undergraduate

Department

Accounting

Advisor/Mentor

Dr. Jacob Yates

Abstract

Artificial Intelligence (AI) is embedded in accounting workflows, raising concerns about job displacement, professional relevance, and ethical risk. This thesis argues that AI represents an evolutionary force in accounting, not a disruptive replacement of human professionals. By situating AI within the historical trajectory of accounting technologies, the paper demonstrates that technological change has consistently reallocated work toward higher-value activities instead of eliminating the need for professionals. The analysis examines how generative and agentic AI are transforming core accounting functions, including auditing, financial reporting, tax compliance, and strategic decision support, primarily through the implementation of automated processes for data-intensive tasks. The thesis further explores the ethical, social, and legal implications of AI adoption, emphasizing rising standards of care, accountability, and the continued necessity of professional skepticism and human judgment. Ultimately, the paper argues that AI elevates the role of the accountant by shifting responsibility toward interpretation, ethical oversight, and strategic insight, positioning future professionals at the center of governance and applying intelligent systems in modern accounting.

Keywords

Artificial Intelligence, Accounting Profession, Automation, Human–AI Partnership, Professional Judgment, Workforce Transformation

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