Reshaping accounting processes in the AI era: A conceptual framework

Artificial intelligence (AI) is reshaping contemporary accounting, moving the focus from the automation of routine tasks towards advanced information processing, analytical support and strategic decision-making. This paper examines how AI transforms the accounting function by analysing changes in accounting processes, in the quality of financial information, and in the professional role and competences of accountants. The study applies a conceptual research design based on a structured qualitative synthesis of peer-reviewed literature published between 2014 and 2026 and indexed in Scopus and Web of Science. Thematic analysis of the selected corpus identifies five interrelated dimensions of AI-driven change and yields an integrative conceptual framework accompanied by five testable research propositions. The framework positions accounting process transformation as the central mediating mechanism through which AI technological capabilities generate improvements in accounting information quality and changes in professional roles and competences, while organisational enabling conditions act as moderators of these relationships. A feedback loop describes transformation as an iterative rather than a linear process. The study concludes that AI creates value not through technology adoption alone but through the alignment of digital capabilities with organisational readiness, sound data governance and continuous professional development, and it provides a structured foundation for subsequent empirical testing.