Impact of Digital Transformation on Accounting Profession in the Opinions of Accounting Firms’ Employees

The article presents findings from a questionnaire-based research which involved accounting firms’ employees in Poland in 2024. The study focused on the impact of digital transformation (DT) on accounting profession. The results coincide with most of the previous observations regarding the positive and negative effects of digital transformation on the accounting profession and the barriers it encounters. The value added to the previous studies performed in Europe, especially in Poland, is to learn about the opinions on the attitudes towards new digital technologies of the employees of accounting firms serving over 2 million micro and small enterprises and what emotions the rapid development of artificial intelligence triggers in them. The general conclusion of the study is that accountants see and understand the challenges that DT and artificial intelligence pose for the accounting profession. The research findings also demonstrate mostly a positive perception of the impact of DT on the accounting profession.