An examination of social representations of IA for professional accountant in Catalunya: implication for the profession and the business ecosystem.

An examination of social representations of IA for professional accountant in Catalunya: implication for the profession and the business ecosystem.

This research investigates the collective perception of artificial intelligence (AI) among accounting professionals, particularly at a time when the field perceives potential threats from technological advancements. The study involves interviewing 130 French accounting experts, revealing a predominantly positive social vision of AI as a transformative and efficient tool. However, there is a notable focus on productivity enhancements, which might obscure broader issues such as ethical and social implications (Bakarich and O'Brien, 2021; Baumard, 2019).

The study seeks to understand how AI is collectively represented by accounting professionals in Catalunya, emphasizing the importance of this group-level assessment in clarifying professional stances on AI’s capabilities and limitations. The use of AI in accounting raises crucial questions about the profession's understanding and participation in debates concerning AI’s impact on practices and auditing.

By examining the social representations of AI, shaped through media, education, personal and professional interactions, and direct technological experiences (Cadic, 2016), the research aims to uncover how these factors significantly influence public perceptions of AI’s benefits and risks. This understanding could either facilitate AI’s adoption if viewed positively, or contribute to resistance if perceived negatively.

Moreover, the study will explore the attitudes of Catalunya accountants towards AI through a survey and analysis of their social representations using the evocation method. The findings are expected to provide insights into how AI affects professional relationships, practice standards, and the broader scope of accounting work, including the implications of automation and standardization driven by AI.

This investigation enriches our perspective on the impact of collective representations within the accounting field and opens the way for targeted and strategic interventions to manage AI integration effectively.