공인회계사 및 회계법인의 인공지능 활용에 대한 기초연구 = A study on the use of Artificial Intelligence (AI) among the Certified Public Accountants (CPAs) and in the Accounting Firms

국문 초록 (Abstract)

본 연구는 설문조사를 통해 국내 회계업계의 인공지능(Artificial Intelligence) 활용 현황을 살펴본다. 연구진은 한국공인회계사회 소속 공인회계사를 대상으로 (1) 인공지능 활용 현황, (2) 인공지능 관련 회계법인의 투자현황, 그리고 (3) 인공지능 활용을 위한 회계법인의 교육 및 국가 정책 지원의 세 가지 주제로 나누어 설문조사를 실시하였다. 공인회계사 92명을 대상으로 한 설문조사 결과, 응답자들은 대체적으로 회계업계에서 인공지능이 중요하다고 응답하였으나, 실제 인공지능을 업무에 활용한 경험은 없는 것으로 나타났다. 가장 인공지능을 활용하고 싶은 분야는 감사업무와 업무자동화, 그리고 재무제표 분석 및 가치평가 분야인 것으로 조사되었으며, 이를 위해 가장 중요하게 생각하는 점은 원천 데이터의 확보와 기술적 능력의 습득인 것으로 응답하였다. 또한 대부분의 응답자들은 소속 회계법인이 인공지능에 별로 투자하지 않고 있다고 응답하였으며, 투자 확대가 필요하다고 응답하였다. 인공지능과 관련된 전담 조직을 구비하고 있거나 교육 프로그램을 제공하는 회계법인은 각각 13%와 9%에 불과하였으며, 인공지능에 대한 정책지원이 적절히 이루어지지 못하고 있다고 응답한 비중은 82%에 달했다. 이러한 설문조사 결과를 바탕으로 본 연구진은 국내 회계업계가 인공지능 활용에 대응하기 위해 나아가야 하는 방향성을 탐색하며, 회계법인의 규모 및 보유 자원에 따른 적절한 정책 지원의 필요성에 대한 정책적 함의를 제시한다.

다국어 초록 (Multilingual Abstract)

This study aims to investigate the current status of Artificial Intelligence (AI) implementation and utilization in the public accounting industry in Korea. Despite the rapid advancements in AI technology and its potential to revolutionize various sectors including CPAs, the extent to which AI is being adopted and used in the public accounting industry in Korea remains relatily unknown. While there are some documented cases of AI utilization by overseas accounting firms and literature review (Jeon et al., 2017; Cho et al., 2018), there is a dearth of empirical studies or surveys on how Korean companies and accounting firms are leveraging AI. In this paper, we fill the gap by conducting a survey of 92 Certified Public Accountants (CPAs) affiliated with the Korean Institute of Certified Public Accountants (KICPA). The survey covered three primary topics: (1) the current usage of AI in their accounting work, (2) the level of investment by accounting firms in AI-related technology, and (3) the extent of education and policy support for AI integration at both the accounting firm and national levels.
Our results indicate that while respondents generally recognize the importance of AI in the field of public accounting and the potential improvements in efficiency AI can bring to their work processes, the actual adoption of AI remains limited at most accounting firms in Korea. Despite acknowledging its significance, many respondents reported having minimal experience in utilizing AI in their daily tasks. This suggests a gap between the recognition of AI’s importance and its actual integration into public accounting practices in Korea.
Among the areas where respondents expressed interest in utilizing AI, business automation, financial statement analysis, and valuation were identified as the most prominent. To achieve successful AI implementation in these areas, the survey participants emphasized the importance of having access to raw data and acquiring the necessary technical skills. Regarding investment in AI-related technology, most respondents revealed that their accounting firms have not made substantial investments in this field. This indicates that increased investment is essential to promote and facilitate the active adoption of AI in the public accounting industry. Moreover, only 13% of respondents reported that there exist AI-related departments in their organization, while only 9% described their firms as having specific educational programs focused on AI.
Moreover, our results indicate that there exist significant disparity between investment and education on AI between Big 4 and non-Big 4 accounting firms in Korea. Specifically, Big 4 accounting firms are reported to have greater investment as well as education program on AI that non-Big 4 firms and the difference is statistically significant. We direct attentions of policy-makers on such difference as difference in initial investment could potentially result in larger difference in outcome as the gap widens.
Lastly, the survey finds that a significant majority of respondents (82%) perceived the current government of policy support for AI implementation in the public accounting industry as inadequate. Such response shows a need for more comprehensive and strategic government support to foster AI education and investment in the public accounting sector. In conclusion, our study reveals that while AI continues to advance rapidly in technology sector, its application in the public accounting industry remains an on-going task in Korea.
The survey results provide valuable insights into the current state of AI utilization and offer a foundation for further discussions on enhancing AI adoption and utilization in the Korean public accounting industry. Policymakers and industry stakeholders may benefit from our research to identify key areas for improvement, such as increased investment in AI technology, targeted educational programs, and more robust policy support.

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