FROM AUTOMATION TO AUTONOMY: THE EMERGING ROLE OF AUTONOMOUS ARTIFICIAL INTELLIGENCE (AGENTIC AI) IN MODERN ACCOUNTING

Abstract

The rapid development of artificial intelligence (AI) is changing the landscape of the accounting industry. While traditional AI systems operate based on commands and instructions, autonomous AI (agentic AI) is capable of independently discovering tasks and performing workflows almost like a human employee. This study takes an empirical approach, combining semi-structured interviews with AI accounting experts and surveys of a small group of accountants currently using AI to explore the perceptions, benefits, and challenges of deploying autonomous AI. The article also synthesizes reputable academic sources on Scopus/WoS and reports from major organizations (CAQ, EY, KPMG) to supplement context and compare results. Interview results show that experts believe AI is a high-productivity agent and supports compliance control, but still have concerns about reliability, illusions, and legal liability. A survey of a small group of accountants in small and medium-sized enterprises showed that 75% have used AI to some extent; they appreciate the ability to automate processes, but over 60% still need manual verification due to concerns about errors. Overall, research indicates that autonomous AI will become a significant trend, but success depends on combining the technology with appropriate training, risk management, and regulatory frameworks.