Identificación de la percepción del riesgo de automatización de las tareas asociadas a las distintas prácticas profesionales contables en Uruguay

The aim of this work is to assess the perception of automation risk in accounting practices in Uruguay and its impact on the tasks performed. A literature review is conducted, and a theoretical framework based on task analysis is developed to evaluate accounting work. Measures of task content or intensity are constructed, including manual, routine, non-routine, routine cognitive, and non-routine cognitive tasks. Data is collected from 320 Uruguayan accountants with diverse profiles, activities, and career years. The time dedicated to tasks such as data entry, information processing, analysis, and management is examined. Significant differences in the importance of these tasks are observed based on the accountant's profile and experience. It is concluded that the widespread disappearance of accounting roles is not anticipated, but it is essential to focus on investigating specific tasks within the professional field to evaluate opportunities in the face of automation risk.