HAMED Walid

thesis subject :

Accounting Service Quality in the Era of Generative Artificial Intelligence.

Thesis start date :

septembre 2022

Name of thesis supervisor(s) :

Nathalie GARDES

Thesis abstract :

After providing an overview of the current state of the art in this field and presenting the concept of accounting digitization and its various forms and tools, this work aims to analyze the impact of the use of Big Data and Artificial Intelligence on changes in the accounting profession, focusing on the quality of service provided by accountants and the satisfaction of their clients. To do this, we have opted for a thesis based on articles :
* Organizational structure: This involves studying the change in the organizational structure of accounting firms with this change in business processes (the emergence of new tasks and the disappearance of others).
* The adoption of digital tools by accountants: How must users reinvent themselves and what new non-technical skills must they acquire to compete with data scientists ?
* The accountant-client relationship: Analysis of the quality of service offered by accountants and clients’ expectations of their role with the digitization of the profession.
This work will be empirically validated by an exploratory qualitative study conducted through a series of semi-structured interviews with accountants according to type (age, gender, firm size, etc.).
This study will be supplemented by a quantitative study conducted through a questionnaire administered to a larger sample of accountants.