The Impact of Accounting Work Automation on the Skills of Accountants in Saudi Companies: A Field Study

Abstract

With the acceleration of digital transformation and the increasing reliance on automation in the contemporary business environment, the accounting profession has witnessed substantial changes that have affected the nature of the accountant's role and the skills required to perform their tasks. This study aimed to identify the impact of accounting work automation on the skills of accountants in Saudi companies and to identify the main challenges and difficulties faced by accountants in the context of automation implementation.  The study relied on the descriptive-analytical method, with the study community represented by accountants working in Saudi companies, from which a random sample of 202 accountants was selected. Data was collected using a questionnaire as the main tool of the study. The data was analyzed using a number of general statistical methods. The study results showed a statistically significant effect of automating accounting work in shifting accountants' tasks from traditional tasks to more strategic and analytical tasks, with the arithmetic mean for this dimension reaching (4.24) with an agreement rate of (84.80%) and a (t) value of (40.582) at a significance level of less than (0.001), with a very high effect size (Cohen’s d = 2.85). The results also showed that automation contributes to the development of accountants' skills, with the arithmetic mean for the technical skills dimension being (3.85) at (77.00%), for the analytical skills dimension (4.26) at (85.20%), and for the soft skills dimension (4.26) at (85.20%). Conversely, the results indicated some challenges associated with implementing automation in accounting work, with an arithmetic mean of (3.94) at (78.80%), The most prominent of these were the weakness of the technical infrastructure and the need to train accountants and update systems. The study concluded that the automation of accounting work is no longer limited to improving the efficiency of accounting processes alone but has become a key factor in reshaping accountants' skills and expanding their roles towards analysis and strategic decision-making.