會計專業人員、人工智慧與工作焦慮度之探討

隨著時代與科技的變遷，從工業4.0開始，自動化解決了人們許多的問題，至現代演進到人工智慧（Artificial Intelligence, AI），人們的生活越來越便利；除了生活上之外，在工作上亦帶來很大的幫助。對企業主來說，不僅能減少成本，也能降低風險，像是罷工等問題。而對會計專業人員而言，AI的引進可能意味著工作被取代，因此AI的發展對於會計專業人員可能形成契機或威脅，而會計專業人員在面臨可能的挑戰之心態及因應模式已是現今會計專業發展無法忽視的議題。本研究以問卷調查探討會計專業人員對AI的認知狀況及未來在工作上將有可能被AI取代之焦慮度及因應態度，研究結果顯示，會計專業人員認為並非所有會計工作皆會被取代，只要是專業度高而非制式化的會計工作，就不會被取代。而會計專業人員在面臨未來工作可能被取代，工作焦慮度會因為所認知可能被取代的工作而有影響，不同的焦慮度因子在面對越會被取代的會計相關工作時會更為顯著。在因應未來的學習發展，會計專業人員的學習態度偏向個人因素，會為未來的變動而準備，若是公司的要求及專業需要亦會進階學習。關鍵字：人工智慧、會計專業人員、工作焦慮度

關鍵字

人工智慧；會計專業人員；工作焦慮度

並列摘要

With the changes of time and technology, ever since Industry 4.0 automation has solved many people's problems. In recent years the evolution of Artificial Intelligence (AI) have made people's lives even more convenient. In addition to daily lives, AI also assist works in many aspects. For business owners AI not only can reduce costs, but can also lower risks such as strikes and other problems. For accounting professionals, the introduction of AI may mean that work would be replaced, thus the development of AI may be either an opportunity or threat to accounting professionals. The mentality of accounting professionals in facing possible challenges of AI and how they would respond have become issues that cannot be ignored in the development of the accounting profession nowaday. This study uses questionnaire survey to explore the accounting professionals' awareness of AI and their anxiety and corresponding attitudes in facing that their jobs would be replaced by AI in the future. The research results show that accounting professionals believe that not all accounting jobs will be replaced. Accounting jobs that are highly professional rather than standardized are less likely to be replaced. When facing the possible replacement of jobs in the future, accounting professionals’ work anxiety levels would differ on their awareness of types of jobs to be placed. Different anxiety factors show more significant effect when facing accounting related works that are more likely to be replaced. In learning to cope with future development, accounting professionals’ learning attitudes tend to be personal factors. They will be prepared for the future changes. In addition, if the company and/or profession requires, accounting professionals will also go for advanced learning. Keyword：Artificial Intelligence, Accounting Professional, Work Anxiety