Journal of Information System and Technology Auditing

Journal of Information System and Technology Auditing

Analysis of the Effect of Concerns About the Decline in Professional Judgment Due to the Use of Artificial Intelligence and the Threat of Job Replacement for Accountants

Document Type : Original Article

Authors
1 Vice‑Chancellor for Development, Resource Management and Planning, Fasa University of Medical Sciences, Fasa, Iran
2 M.Sc. in Accounting, Islamic Azad University, Najafabad Branch, Najafabad, Iran
Abstract
In recent years, with the emergence and expansion of new technologies such as artificial intelligence and their increasing use in professional activities, significant concerns have arisen among accountants regarding the decline of professional judgment and the potential replacement of human roles by artificial intelligence. The purpose of the present study is to examine the effect of concerns stemming from the erosion of professional judgment due to the use of artificial intelligence on accountants’ perceived threat of job replacement. To this end, data were collected from 186 practicing accountants in the country using a convenience sampling method. The findings indicate that the independent variable explains 54 percent of the variance in perceived job replacement threat. The results further suggest that accountants who perceive artificial intelligence as a threat to their professional judgment experience higher levels of job insecurity and greater concern about being replaced by intelligent technologies. These findings highlight the importance of addressing the psychological and professional dimensions of artificial intelligence’s impact on the accounting profession and suggest that organizations, professional bodies, and educational institutions should develop appropriate supportive and educational strategies to facilitate constructive interaction between accountants and emerging technologies, thereby preserving the role of professional judgment in the era of intelligent technologies.
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Volume 1, Issue 2 - Serial Number 2
September 2026
Pages 296-313

  • Receive Date 05 January 2026
  • Revise Date 11 February 2026
  • Accept Date 18 February 2026
  • Publish Date 23 September 2025