From Numbers to Insight: Proposing the Accounting Tasks and Levels of Artificial Intelligence Suitability Framework for Understanding Artificial Intelligence’s Strategic Impact on Accounting

ABSTRACT

This paper investigates how artificial intelligence (AI) is reshaping the accounting industry through our proposed Accounting Tasks and Levels of AI Suitability (ATLAS) framework. As a conceptual framework, it systematically maps AI methodologies to accounting processes based on cognitive requirements, analyzing the varying susceptibility of tasks to automation with implications for accounting practice and the accounting workforce. The analysis suggests that rule-based activities like invoice processing appear highly amenable to automation, whereas tasks requiring professional judgment and interpersonal skills are likely to remain predominantly human-centric. The framework offers a structured basis for assessing AI’s potential impact and may help accounting professionals navigate technological disruption by identifying competencies likely to be important in an increasingly AI-augmented profession.

JEL Classifications: M40; M41.