Application of Artificial Intelligence and Machine Learning in Accounting Practice

This study empirically evaluates the application of artificial intelligence and machine learning in accounting practice. The research design is a mixed-method approach that incorporates qualitative and quantitative methods. The study administered 60 questionnaires to extract responses from the selected sample size. The ordinary least squares regression techniques were employed to validate the research hypotheses. The regression output shows no significant relationship between robotic automation and accounting practice, it further reveals no significant relationship between algorithm development and accounting practice, and no significant relationship between model and accounting practice. The study recommends that accounting firms and organisations prioritise investment in technology infrastructure to support the implementation of Robotic Process Automation (RPA) and advanced algorithms. This includes upgrading hardware and software, and ensuring reliable internet connectivity. Government support through incentives or subsidies could also encourage wider adoption of these technologies. Received: 22 April 2025 / Accepted: 7 July 2025 / Published: 15 July 2025