The impact of robotics and automation on the perception of the accounting profession by the young generation from the perspective of behavioral economics

In an era of a changing world, modern technologies are of crucial importance. Thus, the accounting profession is constantly undergoing changes. The dynamic development of technologies, such as robotization and automation of accounting systems, leads to a change in the nature of the accountant’s work. Choosing solutions, making decisions under the influence of emotions originates from behavioral economics. Behavioral aspects are related to the young generation’s perception of the world, taking into account individual experiences, experiences, emotions, as well as limitations. The main objective of the study is to assess the awareness of representatives of the younger generation of the impact of robotization and automation on the work of an accountant. The specific objectives are: to identify factors including behavioral factors influencing accountants’ perceptions of automation and robotization, and to identify the demands of accountants of the younger generation to increase the role of automation and robotization of accounting work. Research methods: critical analysis of domestic and foreign literature on the subject, analysis of phenomena and synthesis of results. The study used survey research using the CAWI technique. The results of the survey confirmed that robotization and automation have a significant impact on the future of the accounting profession and in professional decision-making. Behavioral factors are crucial in decision-making.