Accountants embrace AI tools as scepticism increases

Accounting professionals remain broadly optimistic about artificial intelligence, but a new industry report points to rising scepticism, sharper focus on practical tools, and growing concerns about job disruption and data security.

Karbon's 2026 State of AI in Accounting Report found that 83% of accounting professionals feel optimistic about AI. The report also found that scepticism has risen over the past year, as firms move from experimentation towards day-to-day use.

"Accountants are still excited about AI, but the excitement is more mature now. The hype phase is over. People want tools that actually make their work better and lives easier, not tools that just look impressive in a demo," said Mike Libbey, Partner & COO, YBL.

The report describes a market where familiarity has increased, and expectations have tightened. It highlights that many respondents now judge tools less on novelty and more on fit with workflows and existing systems.

Everyday adoption

ChatGPT remains the most widely used AI tool among accounting professionals in the survey, with 87% usage. The report links that adoption to routine tasks such as drafting, research, and problem-solving.

Accounting-specific AI tools also showed strong uptake. Karbon AI ranked second at 61% usage. The report said this points to the demand for practice-specific AI that sits inside existing workflows.

Microsoft Copilot recorded 53% usage, which placed it behind Karbon AI and ahead of Gemini at 34%. The report said embedding AI within platforms that accountants already use influences adoption more than brand recognition alone.

Specialist productivity tools remained in use for narrower tasks. Grammarly recorded 26% usage, and Dext recorded 25% usage, according to the report.

Use cases shift

Communication remains the top use case for AI in accounting, according to the findings. The report found 77% usage for communication-related tasks, up 14 percentage points year-on-year.

Meeting transcripts ranked second at 59%, up 19 percentage points year-on-year. The report described the use for transcribing meetings and generating summaries and action items.

Research, brainstorming and problem solving followed closely at 58%, also up 19 percentage points year-on-year.

The report also pointed to "emerging" use cases that indicate a shift from individual productivity to internal operations and management work. It found 43% usage for SOPs, policies and process documentation. Marketing content stood at 29%. Data visualisation and reporting stood at 23%.

"AI is advancement, progression, and raising the bar for how we serve clients... It alleviates the brain power needed for routine tasks, so we have creative brain power to cultivate meaningful relationships with clients." Partner/Director/Owner of 1-3 staff accounting firm, United States.

"AI is about creating smarter tools that make work more efficient, improve decision-making, and open new opportunities for innovation and connection." Operations/Technology/Administration Team Member of 4-10 staff accounting firm in Asia.

Risk concerns

The report found rising anxiety about job disruption, particularly among individual contributors and operations staff. It said more leaders now see AI as a lever to reduce hiring.

It also reported that data security concerns have reached a three-year high among respondents. The findings point to a demand for clearer internal policies and stronger governance alongside continued adoption.

One respondent also flagged concerns about accuracy and security. "AI definitely makes certain aspects of the job easier& However, I am still sceptical of its accuracy, security, and what it means for our future," Operations/Technology/Administration Team Member of 11-20 staff accounting firm, United States.

Perception gap

The report also found a disconnect between personal sentiment and assumptions about colleagues. Only 18% of respondents believed their peers are excited about AI, despite much higher levels of reported optimism overall.

The findings suggest firms may not discuss AI adoption openly, even as usage grows. The report said this could affect internal alignment on best practices and acceptable uses.

Mid-sized lead

For a third year, the report identified mid-sized firms with 21 to 50 staff as the most energised and least fearful about AI. It said this group combines operational structure with enough agility to roll out new approaches quickly.

"To me, AI is a very good junior member of the team who is always available and is very well trained." Partner/Director/Owner, 21-50 staff accounting firm, United Kingdom.

"AI is the future...it's the opportunity to focus on relationship-based advisory services and have more time to help our clients succeed." Individual Contributor, 21-50 staff accounting firm, New Zealand.

Training and policy

The report linked stronger outcomes with investment in training, policies and a documented AI strategy. It said those firms save more time and become more advanced users while responding more proactively to risk.

It found that 63% of respondents believe the value of a firm drops if it does not use AI, up 7 percentage points year-on-year. It also found that 21% of respondents are excited that AI could increase opportunities for M&A and private equity in the next 1-2 years.

"Training is what separates firms that talk about AI from firms that get real results with it. You cannot become good at something you never practice. The firms that commit to training are the ones seeing faster adoption, better output, and way more confidence from their teams. Leaders play an outsized role here. Not because they need to be the most technical people in the room, but because their behavior sets the tone. When a leader uses AI, experiments with it, and treats it as a normal part of the job, the team follows. When leaders keep AI at armˇs length, the team hesitates. You need leaders who are willing to learn in public and show their teams that curiosity is encouraged. That is what unlocks adoption," said Libbey, the 2025 Karbon Excellence Award Winner for AI Innovation..

Respondents also described AI as a factor in competitiveness between firms of different sizes. "AI helps me compete with larger firms by automating time-consuming, necessary tasks." Partner/Director/Owner of 1-3 staff accounting firm, United States.

Other respondents framed AI as a continuing complement to human work in accounting. "AI can never replace us, but it can help us, complement us, make our lives easier, and teach us." Manager of a 51-100 staff accounting firm, Canada.

"The best AI in our profession is the kind that fades into the background and quietly removes friction from the day for everyone involved," said Libbey.